Replacing BT with VAT is a pioneering reform of Chinese tax system, which has far-reaching significance for enterprises to reduce taxes structurally and promote the modernization drive to create a favorable tax environment. Based on the background of replacing BT with VAT in logistics enterprises, this paper explores the practical impact of this background on logistics enterprises and the problems facing logistics enterprises in procurement, operation and accounting of tax planning. In order to reduce the tax burden of logistics enterprises and prevent tax risks, this paper proposes to select ...
