Research On The Impact Of "Camp Changed To Increase" On Logistics Enterprises' Financial Performance

After the reform of the tax system in 1994,business tax and value-added tax have become the two largest tax categories in China.Since August 1,2013,the reform of "camp changed to increase" has been extended to the whole country.Fully liberalized the value added tax deduction chain will help reduce the burden on enterprises and enhance the vitality of enterprises.The logistics industry has strong representativeness in producer services,and has been included in the pilot business of "camp changed to increase".For the logistics enterprises,the tax structure and the tax cost are different for the logistics enterprises,which result in the change of the cost structure of the enterprise,which has a great influence on the revenue and performance.Under this background,this paper studies the possible impact and role of "camp changed to increase" on financial performance of logistics enterprises.First of all,based on the relevant literature and theories at home and abroad,this paper summarizes the related theories of tax structure and tax cost on the financial performance of enterprises.Therefore,this paper analyzes the current situation of the development of China's logistics industry,the status of tax and the current situation of financial performance management by means of the combination of literature analysis and theoretical analysis.The logistics industry is developing rapidly in China,and the tax burden of logistics enterprises is higher than the national macro tax burden.In tax revenue,VAT tax rate is not uniform,and financial performance management is not mature enough in the development of logistics industry.Secondly,this paper describes the changes in the financial performance of the logistics industry after the reform of the tax revenue,the operation ability,the development ability and the debt paying ability in four aspects,and chooses the corresponding reference.The purpose of this paper is to measure the influence of tax reform on the financial situation,profit rate and turnover rate of enterprises,and to make a quantitative analysis of the financial indicators of financial performance measurement.Thirdly,this paper makes a case analysis of the theoretical and practical analysis framework,taking the A logistics company as the breakthrough point and using the contrast analysis method to analyze the tax burden structure and financial performance.This paper analyzes the causes of these changes,and puts forward suggestions for the performance management of the logistics industry after the tax reform.On the whole,the main purpose of this study is to study how the logistics enterprises improve their financial performance in the tax cost planning with the accounting process and financial planning of logistics enterprises under the background of "camp changed to increase",and also to provide reference for other stakeholders of logistics enterprises and how to co-ordinate the accounting core in the period of tax reform.Accounting and financial management to reduce the impact of tax reform on financial performance.This study also points out that the negative impact of "camp changed to increase" should be temporary because of short policy time and imperfect policies.The enterprises that have reduced the level of financial performance can help them to plan how to reduce the tax burden,increase the financial performance by improving the training of tax related business and improve the financial management based on tax planning.From the long term time axis analysis,it is of great benefit to reduce the tax pressure of logistics enterprises and increase the level of financial performance of enterprises.It also helps the long-term development of other supply chain service industries related to logistics enterprises.