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How To Improve The Business Tax Of Logistics Enterprises

2011/4/2 9:45:00 85

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In recent years, logistics, as an emerging industry, is developing rapidly and has become an accelerator for economic development.

logistics industry

It is a set of activities that combine the basic functions of pportation, storage, loading and unloading, handling, packaging, circulation processing, distribution, information processing and so on according to actual needs. As a productive service industry, it has become an important growth point of our economy.

However, imperfect logistics tax system, tax evasion, excessive tax burden and unfair tax burden have hindered the further development of China's logistics industry.

So how to improve the business tax of logistics enterprises?

Adopt unified business tax rate from low

China's current tax policy adopts different business tax rates for all aspects of logistics, which is based on the principle of fair taxation. At the same time, the tax rate of 3% and 5% is relatively high for the small profit logistics enterprises.

In particular, as a major logistics business of warehousing business from a high tax rate of 5%, which is not conducive to the accumulation and upgrading of logistics enterprises themselves.

In view of the current situation of China's logistics industry, we should reduce the tax revenue of the logistics industry, and integrate all the links of the logistics industry to lower the tax rate of the pport industry by 3%, reduce the burden on enterprises, increase the self accumulation ability of enterprises, and promote the coordinated development of all aspects of logistics.

At the same time, this is also conducive to fair taxation.

Set up tax items for logistics industry, and issue invoice for logistics industry.

In the specific items of business tax, additional tax items for the logistics industry will be added.

Unified logistics invoices, regardless of the logistics enterprises provide what kind of logistics business, and whether the logistics enterprises belong to their own pport business and pport tools, logistics is always the intermediate link between production enterprises and sales enterprises, and also an intermediate link of the value-added tax collection chain.

Because of the consistency of business tax levying on labor items in our country, it can not lead to interruption of value-added tax link chain without bringing labor into the scope of value-added tax collection.

Therefore, on the basis of standardizing the market access of the logistics industry, all logistics enterprises should enjoy the policy of carrying out special pport invoices, and grant the logistics business to deduct the value-added tax according to a certain proportion of the pportation cost.

At present, the business tax levied on the logistics industry starts.

Tax burden

Basically, it is compatible with the level of development, but corresponding to the existing logistics diversified and integrated business activities, the existing business tax corresponding tax purposes exist such problems as lack of clear business points, difficulty in determining the business tax items of integrated logistics business, inconsistency in the tax basis, inconsistent management of invoice management in different scales, and so on. From the logistics industry itself, the business tax levy is simple and feasible. Therefore, we need to adjust the relevant provisions of the current business tax of logistics enterprises, overcome the problems of repeated taxation, unclear tax basis, invoice management and other aspects of the existing business tax of logistics enterprises, which is a concentrated reflection of the tax policy of the logistics industry, and readjust and improve the existing logistics industry.

Sales Tax

Specific policies and measures will vigorously promote the vigorous development of modern logistics.