Research On The Impact Of "Replacing Business Tax With Value-Added Tax" On Logistics Enterprises And Countermeasures

In a certain period of time,the business tax and VAT tax two parallel model to meet the needs of economic development,however,with the rapid development of economy,the mode of tax collection exposed more and more problems,the business tax levied on the road of expropriation system also allow enterprises to bear a heavy tax burden,“Business Tax Change VAT” reform is imperative.In May 1st,2016,The reform program to replace the business tax with a value-added tax in the whole industry was carried out all over the country,the business tax became a history,and China entered the era of value-added tax.Logistics industry occupies a basic position in China’s economic system.Through effective collaboration among all sectors,all sectors of the economic system can be interconnected into an organic whole.It can be said that the smooth operation of the logistics industry provides a guarantee for the development of our national economy.The country has always attached great importance to the development of the logistics industry,the logistics industry will be the first "as the breakthrough of replacing business tax with value-added tax(VAT)tax reform","13th Five-Year" plan,make the key requirements for the development of the logistics industry,Premier Li Keqiang is written in March 2018 government work report,to further reduce the tax burden of the logistics enterprises,promote the transformation and upgrading of the real economy and strive to stimulate creativity and social vitality of the market.In the overall writing arrangement of the article,it is mainly divided into six chapters.The first part is the introduction.It describes the research background of " Business Tax Change VAT " in the logistics industry,and reviews relevant literature and evaluation on value-added tax reform in logistics industry at home and abroad.and finally introduces the innovation and insufficiency of the research contents,research methods,.The second part is the theoretical foundation of the logistics industry "replacing business tax with value-added tax",the logistics industry in the implementation of replacing business tax with value-added tax related situation,the third part is the analysis of the effect of replacing business tax with value-added tax "of logistics theory,including the positive impact of replacing business tax with value-added tax" of the logistics industry and the specific factors,including the positive impact to logistics enterprises to professional the refined development of logistics enterprises,improve the internal management system,promote the standardization of accounting system,small-scale taxpayers tax decline;the specific impact of the tax burden,including profits,business management and accounting of logistics enterprises;and summarizes the difficulties and problems of logistics enterprises after replacing business tax with value-added tax",including the increase,the general taxpayer tax accounting and invoice management difficulty increases.The fourth part,combined with the specific cases of Huamao logistics,analyzes the changes of tax burden and profits of enterprises after the transformation from "Business Tax Change VAT" to"comprehensive business transformation",and analyzes the reasons for the changes from the perspective of taxation.The fifth part combined with the actual situation,put forward specific recommendations from the perspective of the overall logistics enterprises,including internal management,business management,tax planning and comprehensive strength measures in four aspects,the sixth part summarizes the thesis,logistics enterprises need to change the management idea,strengthening the professional management of enterprises standardize the financial the accounting system,perfecting the invoice management system and countermeasures.