The Study Of Impacts Of Business Tax Reform VAT On The A Logistics Industry And Response Measures

In recent years, due to the rapid development of e-commerce, the logistics industry in our country enters a period of rapid development, occupying the important position in increasing economic development. It is dispensable to have the support by the some preferential tax policy for the healthy development of the logistics industry.The country pays more attention to the development of the logistics industry and release a lot of measures supporting the development of the logistics industry. The reform of the sales tax to VA tax begins with the transportation and modern service industry. It shows that the effect of the reform does not seem to be optimistic, especially transportation and distribution logistics enterprises generally reflect the tax burden is a substantial increase in.How lessons learned in the subsequent VAT expanding around to solve the problems in the camp change the growth process is an urgent task. In this paper, Case Study of Shanghai A pilot enterprise, by measuring the tax burden changes before and after its reform and the emergence of the new situation, the analysis of the impact of the tax reform that type of logistics enterprises profits. The logistics enterprises conclusions on the causes of the problems encountered in the reform and propose solutions to the recommendations. Aims the VAT further expanding around and reform some actual basis, to promote tax reform policies to further improve. Specifically, this paper includes the following parts:Chapter one, this chapter comes up with research questions, introduces the background and the meaning of the research, and elaborates the measures and structure of this paper.Chapter two, this chapter introduces the basic situations, main business and for the scope, the rate, tax calculation basis, tax incentives and so on of the tax related.Chapter three, compared to the before of the policy of sales tax to the VAT, illustrates many changes in the cash flow and the influence of operation mode, etc through the financial indicators.Chapter four, this chapter points out a series of new in the problems in the logistics enterprises and analyzes all sorts of reasons of the logistics enterpriseChapter five, after a profound analysis of problems, this chapter put forward a feasible solution to improve management approach, actively making a tax planning, this improve the economic benefits of enterprises.