Study On Tax Impact Of Replace Business Tax With Value-added Tax To The Y Speed Transport Enterprise

China's economic growth and a large number of consumer demand for the survival and growth of logistics enterprises provide a vast space.Logistics services have penetrated into all regions of China,creating huge economic added value for the whole society.Since 2012 in the first part of the logistics industry in Shanghai business tax paid VAT instead of work,by 2016 the industry's "camp" instead,the logistics industry to realize the nationwide "camp to add" reform.The aim of the reform is to achieve structural tax reduction within the industry.However,some logistics enterprises are found to have increased tax burden in the reform process.Since the logistics industry is a multi-field industry,the gradual reform process of replacing business tax with value-added tax in various industries will inevitably affect the logistics industry at many levels.This paper analyzes and studies the specific tax impact of replacing business tax with value-added tax on a logistics enterprise,so as to explore the substantial impact of replacing business tax with value-added tax on logistics enterprises,and proposes corresponding solutions.This paper adopts the method of combining theory with case to carry out research with actual data as the direction of analysis.First of all,introduce the specific situation of Y express company before and after replacing business tax with value-added tax.It mainly introduces the general situation,main business,financial data and tax-related information of the enterprise.Then,a case study was carried out on the impact of replacing business tax with value-added tax on Y express enterprises.Through financial data longitudinal comparison and the actual business process analysis and research to add "camp" for Y speed transport enterprise tax burden,business management,financial management,tax related risk from four aspects:the influence of Y enterprises tax burden in terms of tax increases and the problem of insufficient input deduction;From the aspect of operation management,it can be concluded that the enterprise's assets and liabilities fluctuate greatly and its operation management mode is impacted.In the aspect of financial management,it is concluded that enterprise accounting and bill management need to be more strict.It is concluded that the business tax rate is not unified and the tax procedure is complicated to increase the enterprise risk.Such influences suggest that Y express faces many urgent development problems after replacing business tax with value-added tax.I stand on the basis of the above problem analysis,put forward the enterprise shall,on the tax risk management,business management,financial management and tax related four aspects,the Y speed transport enterprise to add "camp" after optimizing its management are also proposed.First of all,I am familiar with the business process of enterprises,attach importance to asset purchase and strengthen tax management.Then timely understand the market dynamics,adjust the development strategy of enterprises,and expand the business scope;We will improve accounting methods,strengthen invoice supervision and management,and promote the development of information technology.Finally,we should strengthen internal auditing,improve tax control mechanism and pay attention to training of professional talents.Y express enterprises should take measures to deal with the impact and new development opportunities brought about by the policy change of replacing business tax with value-added tax in a timely manner so as to achieve the long-term and stable development of the enterprises.