Research On The Impact Of “Replacing Business Tax With Value-added Tax” On The Development Of Logistics Industry

“Replacing business tax with value-added tax(VAT)”is a tax policy based on the basic principles of the theory of socialist market economy and the tax system in our country,according to China's national conditions and the current situation of economic development,its purpose is to influence change through taxes,tax rates,tax system method etc.of social production,the development of the industry,resource allocation,exchange and consumption of goods and other aspects,to promote the sustainable development of China's social economy.The policy since January 1,2012 to start a pilot in Shanghai,gradually expanding the scope of the pilot,to May 1,2016 has been fully implemented in all industries.The logistics industry is based on technology of information technology,supply chain management,according to practical needs,the basic function of packaging,transportation,handling,storage,distribution,information processing and supply chain integration and integrated operation of modern emerging industry is a better industry because of its current development situation,in the transportation industry handling and warehousing industry,service industry,transportation industry and other industries as a whole,the industry composition is more complex so that it has a special status in the gradual implementation of the reform process,compared with other industries by more obvious in the course of implementation of this tax policy.From the point of view of public management,this paper studies the influence of “Replacing business tax with VAT”on the development of logistics industry,based on the theory of policy evaluation and tax revenue.This paper is mainly divided into four parts,the first part is the overview of“Replacing business tax with VAT” effect the development of the logistics industry,including the meaning of logistics industry,“Replacing business tax with VAT” and theory basis;the second part is the effect of “Replacing business tax with VAT” on the development of the logistics industry in Shanxi Province.Although the “Replacing business tax with VAT” in topromote industry segments,improve operation efficiency and enhance the willingness to invest and expand employment and other aspects of the level and has a positive impact on the logistics industry in Shanxi Province,but also can not ignore the negative impact,including the difference of tax burden changes between different industries,large logistics enterprise financial processing complex,enterprise income tax increase;the third part is the restricting factors of “Replacing business tax with VAT” on the development of the logistics industry of Shanxi province.From the analysis of the main tax point of view,mainly including the turnover tax system is not perfect,tax rate setting unreasonable,,inefficient administration and other factors;to analyze from the tax perspective,including accounting is not perfect,the existence of tax related violations,internal control mechanism is not perfect and so on;the fourth part is the Countermeasures of “Replacing business tax with VAT”to promote the sustainable development of the logistics industry,this paper from both sides of the paper put forward the countermeasures,the main tax should be improved in perfecting the circulation tax system,for the logistics industry set up a separate tax rate,improve the management system of tax,and shall be subject to adapt to changes in tax policy from the perfect accounting,strengthen the legal concept and a sound internal control mechanism.