Research On Tax Planning For Backdoor Listing In Express Delivery Industry

Backdoor listing is a way for Chinese enterprises to seek listing.It takes a lot of effort to complete a backdoor listing project.Companies choose backdoor listing not only need to consider the value of shell company,the backdoor selection,successful listed enterprise development potential factors,also need to pay attention to one aspect is the backdoor listing process of tax burden,but there are a lot of taxpayers easy to ignore the tax cost,and this is easy to cause in the process of listing is difficult to estimate the tax losses.The scientific tax planning scheme can not only reduce the tax cost generated in backdoor listing,so as to reduce the cost of backdoor listing of enterprises,but also can avoid the possible tax risks in backdoor listing in advance.With the rapid development of China’s economic construction,the e-commerce field has burst out of vigorous vitality,and at the same time,the express delivery industry relying on this field has also achieved rapid development.In order to enhance their competitiveness and stand firm,express delivery enterprises have planned to go public one after another,hoping to obtain the strength to move forward in the capital market.Backdoor listing has the advantages of low listing cost,short time consumption and high success rate,so it has attracted the attention of many prospective listing entities.Since2016,several well-known domestic private express companies such as STO Express,YTO Express,Yunda Freight and SF Express have successfully entered the capital market through backdoor listing,dividing a world in the huge market.Based on the appellate context,This paper first,it expresses the relevant concepts and theoretical basis of backdoor listing and enterprise tax planning,to provide a strong basis for the in-depth study of the tax planning scheme of the enterprise backdoor listing;then,This article collects the domestic express industry in Shentong Express backdoor Adxi,SF Express borrow shell Dingtai new material,YTO Express backdoor Dayang creation three backdoor listing cases,Analyze and calculate the enterprise income tax,value-added tax and other taxes involved in the case,And the backdoor listing plan for planning and summary.Finally,according to the analysis and planning process of three cases,the author puts forward the general ideas,possible risk points and risk control measures for the tax planning of backdoor listing.It is hoped that through the study of many backdoor listing cases in the express industry,it can provide inspiration and suggestions for the tax planning of backdoor listing.