Investigation And Test Of Effect Of "Replacing Business Tax With VAT" On Tax Burden Of Logistics Industry

In order to eliminate the drawbacks of coexistence of business tax and value-added tax,China began to replace business tax with value-added tax at 2012,which is treated as a major taxation reform.As the "bloodline" of the tertiary industry and the basic industry in the national economy,the logistics industry has naturally become one of the major industries in the pilot projects,the changes of tax burden before and after the reform have also become the focus of the society.Against such background,this paper intends to investigate and collect the tax burden of logistics enterprises through field visits and questionnaires,trying to find out the factors that affect the corporate tax burden and propose corresponding policy recommendations.Firstly,based on the literature review at home and abroad,this paper analyzes the change of tax burden of the logistics industry after "replacing the business tax with a VAT",The results show that the tax burden of small-scale taxpayers has a small range of decrease,meanwhile,the profit has a small range of increase;The tax burden of general taxpayers depends on the double effect of tax reduction effect of VAT deduction and tax increase(decrease)effect of tax rate change.Secondly,as the regional logistics center,this paper selects Jinan City to deeply investigate the changes of the tax burden of the logistics enterprises during the period of "replacing the business tax with a VAT".After uses representative logistics parks and other small and medium-sized logistics enterprises in Jinan City as investigation object and count and analyses the situations of these enterprises through questionnaire.The results show that the tax burden of the most enterprises become lower,meanwhile,the big difference in tax rates before and after the implementation of the policy,the break of the VAT deduction chain,the lack of deduction and the difficulty of the management of invoices are challenges faced with enterprises after "replacing the business tax with a VAT".Thirdly,this paper uses the data of the questionnaire to establish Ordered Logit model to analyze the factors that affect the tax burden of the logistics enterprises,On the one hand,the wider areas logistics enterprises manage,the smaller scale enterprises run,the more businesses enterprises dabbling,the more tax burden enterprises reduce.which are in line with the expectation of this article.On the other hand,the impact of the business years and whether companies are optimistic about the development prospects of the logistics industry on the corporate tax burden are not significant.Finally,this paper summarizes the tax burden of the logistics industry.Then,according to the results of empirical analysis,we give relevant suggestions to the tax authorities and logistics companies.