A Research On Tax Analysis And Tax Planning Of SG Logistics Enterprises

China's logistics industry appeared later compared to the foreign logistics industry.However,with the active use of e-commerce in the Chinese economy,and the demand for distribution and warehousing is growing.China's logistics industry has developed rapidly in the past ten years and has gradually become an integrated industry system covering a wide area and a wide coverage.The important position of logistics in the national economy has also become increasingly prominent.Nowadays,the �Belt and Road� policy has been vigorously promoted,which has brought more opportunities and challenges to the development of logistics companies in China.Chinese enterprises will face a broader consumer market and increasing demand for social logistics.However,our logistics companies face many problems in the actual operation process,such as dozens of taxes and fees,high costs,tax burden,and weak profitability,which seriously damage the healthy development of logistics companies and the logistics industry.Logistics companies need to pay attention to tax planning in accordance with the relevant contents of national and local policies and the actual situation of the company in order to reduce the tax burden on companies,control the taxation costs,promote the healthy development of companies and improve their competitiveness.This paper mainly analyzes the major tax types involved in logistics companies,such as the value-added tax for circulation taxes,the income tax for business income taxes,the property tax and the vehicle and boat taxes for the real estate taxes.The results of tax planning must ultimately be embodied in specific types of taxes.The specific provisions of the tax system should be developed item by item with clear content and strong practicality.The logistics companies involve a wide variety of tax types and there are many ways to realize the purpose of the enterprise economy.Based on the specific financial situation and business operations of the case company SG company,tax classification provides tax planning for logistics companies,which not only provides planning space but also fits the actual situation.In this paper,firstly,it elaborates the theoretical basis of tax planning and the necessity of tax planning for logistics enterprises.Secondly,it analyzes the basic financial status of SG logistics companies,the tax status and the proportion of each tax type in the operation process,the current situations and causes of the change of tax burdens,and the problems of SG company in the taxation process.Thirdly,the system's tax planning scheme for various tax types of the major taxes involved in the SG company was designed to help SG companies select the methods that maximize the benefits of the company among various tax planning methods.Finally,it provides suggestions for the long-term development of tax planning for logistics companies,other stakeholders,and tax policies for the logistics industry.After the �to replace the business tax with a value-added tax � was implemented in the transportation industry in 2012,the scholars conducted a large number of studies on this.Most of them are predictive analysis without piloting,or the judgment analysis at the initial stage,and most of them are in the process of studying �to replace the business tax with a value-added tax�,or studying tax planning for a single tax type focusing on VAT.This paper adds the latest VAT rate adjustment that start from May 1,2018 in the part of tax planning scheme,which greatly enhances the timeliness and completeness.From the perspective of enterprise's overall operation,this paper carries out comprehensive tax planning according to the most important tax types in the logistics business operations,and combined with the domestic latest strategic policies and tax preferences,the tax planning is clear and practical.The research object of this paper is SG Logistics Company,which is the largest port logistics enterprise in China.Different from the previous tax planning for companies engaged in land transportation,this paper's tax planning involves land logistics and waterway logistics.The tax planning is more comprehensive in this paper which can provide reference for other companies involved in the waterway transportation business.