我国物流业营业税改征增值税政策研究

发布时间：2018-04-01 20:28

本文选题：物流业　切入点：营业税改征增值税　出处：《北京交通大学》2014年硕士论文

【摘要】：摘要：在交通运输业、邮政业、电信业和部分现代服务业领域实行营业税改征增值税是我国继1994年实行分税制改革后的一项重大税制改革,也是推动产业结构调整、促进经济发展转型的重大举措。作为此次改革所涉及的最重要行业之一,营业税改征增值税政策对物流业的发展具有深远影响,其中对物流业税收负担的影响尤为重大。本文基于投入产出原理,运用《2010年中国投入产出延长表》和重点物流企业调查数据分别测算改征增值税政策对物流产业和各板块税负的影响。《2010年中国投入产出延长表》测算显示,如果企业全部外购项目都符合规定可实现进项税额抵扣,则改征后物流业货物劳务税负及总税负水平与改征前基本持平并略有减少。但实务中企业发生的购进项目实际可抵扣进项税额仅为65%左右,按此比例计算改征后物流业货物劳务税负和总税负分别增加1.70%和1.40%。通过对927家重点物流企业2008-2012年纳税情况进行调查与分析,测算结果显示,改征增值税后交通运输业和快递业税负增加最多,其次是货物代理业和其他物流业,仓储业基本持平。此外,物流业营业税改征增值税政策还存在各环节税率不统一问题仍未解决、操作过程中一些具体问题亟待明确等问题,反映目前“营改增”政策还存在一定不足。针对物流业营业税改征增值税所出现的问题,本文在梳理、研究国外物流业货物与劳务税税收政策的基础上,借鉴各国物流业税收政策经验,提出完善我国物流业营业税改征增值税政策的建议,并对建议所产生的效果进行定量的分析。
[Abstract]:Major measures to promote economic development and transformation.As one of the most important industries involved in the reform, business tax reform and value-added tax policy have a profound impact on the development of logistics industry, especially on the tax burden of logistics industry.Based on the input-output principle,The impact of the change of value-added tax policy on the logistics industry and the tax burden of each plate is calculated by using the extended input-output table of China in 2010 and the survey data of key logistics enterprises.If all the items purchased out of the country are in accordance with the regulations, the tax burden and the total tax burden of goods and services in the logistics industry will be basically equal to and slightly reduced after the change.However, the actual deductible tax amount of the purchase items in practice is only about 65%, and the tax burden on goods and services and the total tax burden on the logistics industry are increased by 1.70% and 1.40% respectively.Through the investigation and analysis of the tax situation of 927 key logistics enterprises from 2008 to 2012, the results show that the tax burden of transportation and express industry increases the most after the change of value-added tax, followed by the freight agency industry and other logistics industry, and the storage industry is basically flat.In addition, there are still some problems in the process of logistics business tax reform and value-added tax collection, such as the inconsistent tax rate in various links, and some specific problems in the operation process, which reflect that there are still some deficiencies in the current "business reform and increase" policy.In view of the problem that logistics business tax changes to value added tax, this paper studies the tax policy of goods and services of foreign logistics industry, and draws lessons from the experience of various countries' logistics industry tax policy.This paper puts forward the suggestion of perfecting the policy of changing the business tax of logistics industry into VAT in our country, and makes a quantitative analysis on the effect of the suggestion.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.2;F812.42

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