Research On The Financial Impacts Of The A Company Of The Business Tax Reform To Levy VAT

Realize the transformation spanning development enhance the comprehensive strength and competitiveness that is to accelerate the development of the tertiary industry. To promote the development of the third industry is one of the most important method through tax adjustment.The macro forces acting on the price and supply of funds.So as to promote the development of the third industry better and faster. To realize the economic structure optimization. The tax reform for the principle of "structural tax cuts that is following the cancellation of agricultural tax.The unified income tax of domestic and foreign enterprises after another major move. Business tax change paid VAT influence degree is different in every industry and effect. Logistics industry belongs to the industry in the field of specialization chain type and more to overload "camp" instead of each industry in the process of gradual reform and tax burden level is affected by the larger more apparent.Although camp to increase has been implemented for three years.But for the change to increase the enterprise of the industry.Involving the camp still by the camp change caused by the increased tax burden increase. Such as reform camp to increase problems that cannot be ended. "Camp to add" still has many problems to be solved in the process.Then the article is based on A real enterprise group as the object of the case study.According to A group of 2011-2011 financial statements data. Using statistical the analysis of the tax system reform before and after impact on the company’s tax burden. In August 2013, the state administration of taxation on logistics industry express service business pilot reform. Finally on January 1,2014 to the national scope. The move caused a lot of enterprises and scholars shouted taxes have risen sharply. Camp to increase for A group of turnover tax, cost, and investment in fixed assets and enterprise accounting respectively caused no influence, the causes of the financial impact is also very clear.Logistics industry tax scope definition is not clear.For example, the logistics industry tax rates set bias.Deduction is not A reasonable interval, etc. Finally combined with A group of business tax paid VAT reform instead of study. As A group to camp to increase the measures and Suggestions were put forward to help A group in the process of tax policy reform sustained and stable and healthy development.