The Research Of The Financial Influences Of The VAT Instead Of Business Tax On Sp Logistics Company

With the continuous development of our economy, the system of socialist market economy is constantly improving. As two of the biggest Turnover Tax in China, two separate parallel situation is no longer suitable for the current level of economic developmentin the twelfth five-year-plan, Our government decided to divided someindustries in the modern service industry into the scope of the collection of value added tax, this initiative is considered to be the second in 2009 after the reform of value-added tax reform and a good measure of structural tax reform. This is not only in line with the demands of China’s development of service economy, but also the effective measures to achieve the full transformation of value-added tax and more conducive to improve the transfer tax system, while facilitating international practice. Theproducer service industry is an important part of modern service industry, and its stable and rapid development is of great significance to the country and the people.This passage is based on the typical industry of the productive service industry--the Logistics industry. Firstly, itintroduces the basement and theory of the research, generalized the studies both internal and abroad. Then it gives a brief review of the development of the logistics industry and some problems within the industry. Secondly, on the basis of using the method of literature analysis and theoretical analysis,together with the changing of tax burden、profit、financial indicator of the case company, analyzing the impact of turn business tax into VAT of the case company. Summarized the changes of tax burden、profit accounting and financial management and so on. Pointed out the problems and possible reasons for the case about turn business tax into VAT. Thirdly, the corresponding countermeasures are put forward for the existing problems in the case of enterprises, and some suggestions are put forward to improve the relevant policies. Lastly, this passage explains the importance of turn business tax into VAT, especially for the logistics industry, the deficiency of the research and the improvement of the ideas are also described in this paper.The conclusions are these: The current policy is not so suit for case company; the policy makes the company’s tax burden heavier and lessen its profit, and the financial indicator also goes down, too. But with the enterprise gradually adapt to the tax reform and related policies continue toimprove, the company will adapt to the policy, the impact of all aspects of the SP logistics should be positive. The SP company itself should improve the management system and the accounting methods to enjoy with the new policy soon.