The Research On The Tax Burdens Of The Logistics Industry After "Replace Business Tax With Value-added Tax"

Since 2011,China has conducted the reform to replace business tax with value-added tax,and till 2016,China has realized it in a comprehensive manner,which will be a magnificent chapter in the history of China's taxation.�The reform to replace business tax with value-added tax� covers many industries and influences different industries in different degrees.Among these industries,the logistics industry conducted the pilot reform.As a composite industry covering multiple fields,in the course of �the reform to replace business tax with value-added tax�,it is worth analyzing and researching the influences on the logistics industry on the level of tax burden,and the paper also analyzes the influences on enterprises from the reform to replace business tax with value-added tax and offers suggestions for better responding to the influences.The paper,based on the financial statements of the listed logistics enterprise-A Company,selects its financial data from 2011 to the third quarters of 2016,and analyzes the changes in tax burdens of A Company before and after the reform to replace business tax with value-added tax.And the paper mainly analyzes the three aspects of its turnover tax burdens,income tax burdens and overall tax burdens in the method of comparative analysis.Besides,based on the changes in tax burdens of A Company before and after the reform to replace business tax with value-added tax,it analyzes and deduces the reasons why logistics enterprises are influenced by changes in tax burdens,and then offers countermeasures and suggestions against adjustment and perfection for A Company in view of the reasons.