The Influence Of "Substituting The Vat For Business Tax" Onlogistics Industry

The reform of substituting the value-added tax(VAT)for Business Tax as an important content of China’s tax system reform during the "12th Five-Year Plan",it is another important measure after the transformation of China’s value-added tax in 2009.This reform makes the logistics industry of our country has been greatly affected.With the development of the logistics industry,the application of the business tax collection and management has been restricted the further development of the logistics industry,the logistics industry into the country timely reform category can reduce the tax burden of the logistics industry to further improve the VAT deduction chain,and then make our tax system more reasonable.Although the logistics industry has achieved a certain effect and reduced the overall tax burden of the pilot industry after the pilot reform of substituting the VAT for Business Tax in recent years,the tax increase of some enterprises violates the original intention of the national substituting the VAT for Business Tax.Therefore,how to use this tax reform to reduce the adverse impact on the logistics industry,and to play the tax advantages of industrial upgrading has become an urgent problem to be solved.The content of this paper is divided into five parts,the first part elaborates the research background,the goal and the significance,the research present situation at home and abroad of substituting the VAT for Business Tax,the research content and the research methods as well as the innovation point and the insufficiency of this article;The second part then introduces the business tax and value-added tax as well as the theory of replacing business tax with value-added tax,and the concept and classification of the logistics industry as well as the status and role of it in the economic development,and the change of the tax system after the reform of the logistics industry;The third part,analyzing the influence of replacing business tax with value-added tax on the logistics industry in two aspects of the tax burden and the performance of listed companies,to lay the foundation for the part of empirical research articles;And then the logistics industry as the research subject," replacing business tax with value-added tax " as the research object,using Excel and SPSS 20.0 statistical software to further study theimpact of substituting the VAT for Business Tax on the tax burden and performance of the listed companies of logistics companies by the descriptive analysis,the paired T test and the multiple regression analysis,The final results of the study show that the policy of substituting the VAT for Business Tax has obvious inverse relationship with the tax burden of the whole logistics industry,and the positive relationship with the performance is not obvious,that is,the policy of substituting the VAT for Business Tax will make the whole logistics industry tax negative reduction and performance optimization.In the last part,this paper on the basis of summarizing the theory and empirical analysis,puts forward the corresponding improvement suggestions for the logistics enterprises paying attention to during the reform process of the substituting the VAT for Business Tax.