Research On Tax Planning Of GS Logistics Enterprises Under The Perspective Of "VAT Reform"

Business tax has the characteristic of double taxation,which can increase the tax load of tax payers.In order to solve this problem,reducing tax payer's tax burden,perfecting taxation system in our country better,the state decided to carry out the tax reform on business tax replaced by value-added tax from January 1st,2012,which we often say "replace business tax with VAT".The transportation industry and some modern service industries are reformed at first,taking Shanghai as an experimental unit,gradually expanding to the nationwide,meanwhile,expanding the industry involved in tax reform to other industries.On May 1st,2016,the industries involved in the "replace business tax with VAT" will be expanded to construction industry,real estate industry,finance and insurance industry and other service industry.So far,China has completed the comprehensive reform of "replacing business tax with VAT".As an emerging industry in China,logistics industry has developed rapidly in recent two decades and has made a significant contribution to the economic development of our country,becoming the first batch of pilot industries in this tax reform,which also reflects our country's attention and support to logistics industry.But logistics is also a comprehensive industry,involving a variety of complex business,therefore,this "replace business tax with VAT" is not only an opportunity to logistics industry,but also a challenge.It is a very important task on how to deal with the tax planning measures for tax reform and effectively reduce the tax burden of enterprises.This paper will not study the tax planning of logistics industry in a macro level,instead,GS logistics enterprise is chosen as the research object to analyze the operation status of the enterprise,analyzing it's current operating status,finding the problems arisen in the process of "replacing business tax with VAT",and expecting to use tax planning method to achieve the goal of reducing the enterprise tax burden and improve the operating profit of the enterprise.This paper studies the subject through six chapters.Chapter one is the introduction part,clarifying the research significance and background of this paper,summarizing the significance of this research.Then the research content and research methods of this paper are introduced,and finally the innovation points and shortcomings of this paper are indicated.Chapter two respectively introduces the related theories of business tax,added-value tax and tax planning,firstly,explaining the characteristics of business tax and VAT,which reflects the necessity of "replacing business tax with VAT".Then it introduces the characteristics,principles and main contents of tax planning,which is a theoretical base for the later chapters.Chapter three introduces the research object of this paper,GS logistics enterprise,introducing its basic information,pointing out its main tax categories and tax bearing condition involved at present,and then analyzing the influence of "replacing business tax with VAT" on the tax burden of GS enterprises,and determining the main steps of tax planning.Chapter four is the core part of this paper.It lists multiple schemes through a series of researches at the process of GS enterprise production and operation,obtaining the optimal tax planning scheme by calculating and comparing,which effectively reduces the tax burden of enterprises.Chapter five conducts the risk analysis which may be involved according to the tax planning scheme.And the corresponding solution to avoid the risk is put forward.The last chapter makes the conclusion,describing the significance and shortcomings of this paper,and expecting that the research of this paper will provide some thoughts for the tax planning of the whole logistics industry.