The Study On Influences Of The Reform Program To Replace The Business Tax With A Value-added Tax On Logistics Listed Enterprises In China

At present,China's economic growth and a large number of consumers' demand provide a wild space for the survival and growth of logistics enterprises.Logistics services have covered all the urban and rural areas in China,and created a huge economic value added for the whole society.At the same time,the logistics enterprise is also an important link between the second industry and the third industry.Therefore,after the reform of replacing the business tax with value-added tax,a large number of scholars and professions focus on the tax and financial impact of the reform on logistics enterprises in China.In this context,this paper focus on the analysis on Influences of the reform program to replace the business tax with a value-added tax on Chinese logistics listed companies.After reading extensively and having some insight into logistics industry,I plan to combine with theoretical analysis and empirical research and Case Study this three methods to have a qualitative and quantitative analysis of the impact of the reform to replace business tax with value-added tax(VAT).In the end,this paper puts forward some suggestions for the logistics listed enterprises to face this reform.Firstly,the article describes the background of the topic,launches a review of the researches and literature in China and foreign countries,summarizes the research achievements and research space for this topic,and builds a solid foundation for the following theoretical and empirical research.Then,this paper discusses the concept,and the characteristics,and the types of business,and the present situation and the development trend of the logistics enterprises.And it summarizes the theory of "the reform program to replace the business tax with a value-added tax",and analyzes the Influences of the reform program to replace the business tax with a value-added tax on logistics industry from theoretical perspectives.Then,this paper further confirms that "the reform program to replace the business tax with a value-added tax has a negative effect on the tax burden and financial performance of the logistics enterprises".Again,this paper analyzes the changes of the tax burden and financial performance from 2013 to 2015 with the samples of listed logistics companies,combining with Excel and SPSS19.0 and other software tools through empirical analysis;and gives some advice for the enterprises to face this reform.Finally the paper analyzes and summarizes,and has a result.