The Research On Tax Planning In Logistics Enterprise

Tax planning is mainly refers to a kind of economic activity which in order to achieve the purpose of tax benefits maximization and achieve the maximization of enterprise value,reasonably plans and arranges the financing,investment and operation activities in advance,on the condition of abiding by laws and regulations.Logistics enterprise is rapidly developing,and has deeper influence to the national economy.At present,the government strongly advocates the development of modern service industry including logistics,and supports those enterprises in the aspect of finance,credit and taxation,etc.however,the confliction between the rapid development of the logistics industry and the lagging tax system,leads to many problems in taxation such as the repeated taxation.So there is an urgent requirement of the standardization and reasonable rationalization logistics business taxation.This paper takes the logistics industry as the research object,analyzing the present situation and the questions of taxation in the logistics industry,systematically summarizing all kinds of tax categories involving in logistics enterprise,putting forward corresponding improving suggestions and tax planning solutions,so as to facilitate the sustainable and healthy development of the logistics industry in China.This paper launches the research from theory to practice.Firstly,study the tax system characteristics and present tax burden in logistics industry.Secondly,discuss the theory of tax planning and summarize the basic principles and methods of tax planning.Lastly,explain how to take advantage of those methods to maximize the enterprise value by a case study.According to the above research ideas,this paper is divided into five sections in tax planning research of logistics industry.Specific content as follows:Chapter 1 is introduction.Illustrate the background and significance of researching tax planning.And summarize the current situation of tax planning studies both at home and abroad,putting forward the ideas and methods of tax planning study.Chapter 2 is the theoretical analysis of enterprise tax planning.Firstly,define the concept of tax planning by compared with the concepts of tax evasion and tax avoidance.Then,sum up the basic principles and methods of enterprise tax planning.In the end of this chapter,put forward the requirements to tax planning personnel's qualification.Chapter 3 is the analysis of logistics enterprise tax planning.First,analyze the tax structure features and tax burden status of logistics enterprise.Then,based on logistics enterprise's major categories of taxes involved in the business tax,value added tax and enterprise income tax,stamp duty and town land royalties tax etc.,design tax planning solutions.Chapter 4 is the case study of A logistics company tax planning.Taking A logistics enterprise as example,make the actual application of tax planning solutions,as well as test the rationality of the tax planning solutions.Chapter 5 is the analysis of tax planning risk and measures to avoid the risk.First,analyze the concept,characteristics and the reason's of logistics enterprise tax planning risk.Then,put forward the specific measures to prevent tax planning risk.Lastly,sum up the research of this paper and indicate the case study of A logistics company tax planning offer an reference to other companies.