Analysis Of Logistic Industry Business Tax VAT Affect

As an important part of China's tax system reform,the business tax reform is imperative,the long term business tax into VAT,and the price of the tax into the price of foreign outsourcing services,transfer of intangible assets and the purchase of real estate can be deducted,establish reasonable tax system and perfect administration system is an important content of business tax reform.Logistics industry replacing the business tax with value-added tax from the preparatory work,try to promote nationwide,after more than 4 years.Its main purpose is to optimize the investment structure,reduce tax burden and solve the double taxation,etc..In the company's daily operations,the impact of replacing the business tax with value-added tax reform on business results can't be ignored.After the business tax reform,micro can improve the efficiency of resource allocation;medium is conducive to fair competition between the industry,further promote the adjustment of industrial structure;the macro in line with the requirements of the socialist market economy has important significance for China's economic and social harmonious development.In this paper,based on input and output principle,using the input-output table of 2012 and key logistics enterprise survey data respectively calculate business tax reform changes impact on the industry.By calculating the following conclusions:(1)If the enterprise outsourcing project in full accordance with the relevant national requirements can realize the input tax should be set as to change after logistics cargo service tax and the total tax burden level and levy is flat or reduced;(2)If the enterprise outsourcing project in accordance with the 80%,60%,40%,20%,four block of deductible input tax,with the deductible input to reduce the industry tax burden has been increasing,when the deductible proportion dropped to 20%,only the storage industry tax burden and increase the previous fair,other industries have greater.The tax burden of railway transportation is the heaviest,followed by pipeline transportation.The results of the business from the perspective of the logistics industry,financial analysis of the influence of "replacing business tax with value-added tax(VAT)the tax reform on the enterprise management status caused by the empirical estimates,through the listing of the logistics enterprises 2011-2016 years and the profitability of the financial index shows that" replacing business tax with value-added tax(VAT)"of the logistics industry,the level of performance have a positive role in promoting,help logistics enterprises bigger and stronger.In addition,the logistics industry has the characteristics of integration management,tax rate is too fragmented not easy administration,and the operation process in some specific problems have yet to be clear,these problems are reflected in the current"replacing business tax with value-added tax(VAT)" policy needs further "discard the dross and select the essence".In view of the problems,this paper,after sorting out and drawing on the experience of foreign logistics industry policies,puts forward some suggestions and views on perfecting the value-added tax policy system of China's logistics industry.