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1、AbstractResearchontheInfluenceoftheReplacementofBusinessTaxbyVATontheLogisticsIndustryinJiangxiProvinceABSTRACTBusinesstaxleviedbyvalue-addedtaxasanimportanttaxreforminrecentyearsinChinaisanothermajorbreakthroughinthetaxsystem.InJanuary1,2012,Shanghaiimplemen
2、tsthetaxreformasapilot.InAugust1,2013,thereformpushedinthenationwide;Jiangxiprovincegoesintothisreformation.Thisreformmakesthelogisticsindustryallformatsintothecategoryofthereformwhichbringsalargeinfluenceintothelogisticsindustry.Thelogisticsindustryasanimpor
3、tantpartofmoderneconomyisverysignificantforthewholeeconomicgrowth,knownastheeconomicdevelopment"accelerator”.Withtherapiddevelopmentoflogisticsindustry,thebusinesstax’scollectionandadministrationwayapplicablehasrestrictedthelogisticsindustryapparently.Thegove
4、rnmentbringlogisticsindustryintothecategorytimely,notonlyreducingthetaxburdenoflogisticsenterprisesandattractingmorecapitalinvestment,butalsoimprovingthecreditchainofvalue-addedtaxfurther,makesourcountry'staxsystemmoreperfectly.Jiangxiprovinceislocatedinthece
5、ntralregionofChina;itslogisticsactivitiesplayakeyfactorforlinkingotherregions.ThelogisticsindustryofJiangxiProvincehasitsowncharacteristicsanddevelopmentneeds.HowtousetheopportunityofthereformreducingtheadverseimpactofthelogisticsindustryinJiangxiProvince,ont
6、heotherhand,playingtheadvantageofindustrialupgradereformhasbecomeurgenttosolvetheproblem.Firstly,thispaperintroducesthebackgroundandsignificanceofthisresearchbriefly,andthenthroughtheanalysisofthepresentsituationofChina'slogisticsindustry,discussestheimportan
7、troleoflogisticsindustryinChina'seconomicdevelopment.Onthebasisofthestudy,thispaperanalysisthenecessityofthereformonthelogisticsindustryfurther.Onthebasisoftheinvestigation,thispaperanalyzesthedevelopmentoflogisticsindustryandtheresultsoftheinvestigationinJia
8、ngxiprovince.UsingtheInput-outputtableinJiangxiProvince,thispapercalculatesoutthechangesoflogisticindustryintaxbecauseoftheVATreformation.Theresearchsuggeststhatthetaxwhichriseshighestist