“营改增”对现代物流业的影响及对策研究

发布时间：2018-05-25 23:08

本文选题：现代物流业 + 营改增　；参考：《云南财经大学》2014年硕士论文

【摘要】：由于受国际金融危机和全球经济放缓的影响，我国的实体经济依然面临严峻的挑战，一方面是对我国的实体经济尤其是出口造成较大的冲击，另一方面是我国本身的增长源泉受到挑战，资源问题、环境问题以及劳动力成本上升，制约了制造业和服务业的健康持续发展。为了逐步解决我国经济发展中的不平衡、不协调、不可持续问题，继续加强和改善宏观调控，加快经济结构调整，国家在“十二五”期间提出了“稳增长、调结构、保民生、促稳定”的发展方向，大力发展第三产业，尤其是现代服务业，着力扩大内需，特别是消费需求,保持投资合理增长,推进产业结构优化升级。进一步加快财税体制改革，积极构建有利于转变我国经济发展模式的财税体制，改革和完善税收制度的主体框架。明确了“扩大增值税征收范围，相应调减营业税等税收”的改革方向。并先后在上海、北京等省市进行了结构性减税的“营业税改增值税”试点工作。从2013年8月1日起，在全国交通运输业和部分服务业全面推行试点工作。纵观从上海试点到今天的全面推开的试行过程中，“营改增”对各行业的影响存在较大差异，对于部分服务业税负下降，达到了预期的目的。而对于现代物流业来说，不但税负上升，还存在业务划分不清，进项抵扣不足，增值税专用发票取得困难，增值税抵扣链条断裂等一系列的问题。与国家改革的初衷相去甚远，严重影响和制约了我国现代物流业的发展。现代物流业作为一个与国民经济各个领域息息相关的行业，在国民经济的发展中发挥着非常重要的作用。从一定意义上说，本次税制改革给了现代物流业一个致命的打击，经过两年多的试点，现代物流业税负普遍上升，部分中小物流企业在涨价无门的情况下，已处于倒闭的境地，纷纷转行。为了探寻“营改增”对现代物流业的影响，本文通过对营业税、增值税、营业税改增值税、物流业等概念的综述，结合现代物流业的业务特点，运用实证、文献、调查以及定量定性分析法，从政策、技术、操作层面，研究“营改增”税收政策对现代物流业的影响，找出现代物流业“营改增”试点存在的问题以及解决之道，为行业下一步的生产经营提供决策依据，同时也希望能为财税部门和试点地区纳税人提供一定的参考和借鉴。政策方面，国家税务总局应及时发现和正视本次税改的不足，对政策予以修正，这主要包括对交通运输业和物流辅助业的行业重新划分，将本属于现代物流业一部分的交通运输业回归现代物流业，将其划归一类，，统一和降低税率，以修复增值税的抵扣链条，让税收政策与现代物流的业务有机统一，以真正实现结构性减税的目的，促进现代物流业的可持续快速发展。
[Abstract]:Due to the impact of the international financial crisis and the global economic slowdown, China's real economy still faces severe challenges. On the one hand, it has a great impact on China's real economy, especially its export. On the other hand, the source of our own growth is challenged, resource problems, environmental problems and rising labor costs have been restricted. In order to gradually solve the unbalanced, uncoordinated and unsustainable problems in the economic development of our country, we will continue to strengthen and improve macro regulation and speed up the adjustment of economic structure. In the period of "12th Five-Year", the state put forward the development direction of "steady growth, adjustment structure, people's livelihood and stability". The three industry, especially the modern service industry, focuses on expanding domestic demand, especially consumption demand, maintaining a reasonable increase in investment, promoting the optimization and upgrading of the industrial structure, speeding up the reform of the fiscal and tax system, constructing a financial and tax system conducive to transforming the economic development model of our country, and reforming and perfecting the main frame of the tax system. The reform direction of the value tax collection scope and the reduction of business tax, etc., has been carried out in Shanghai, Beijing and other provinces and cities. The pilot work of "value-added tax on business tax reform" has been carried out in Shanghai, Beijing and other provinces and cities. Since August 1, 2013, the national transportation and part of the service industry has been fully implemented.
Throughout the trial process from Shanghai pilot to today's comprehensive promotion, there is a great difference in the impact of the "camp to increase" on various industries, and the tax burden of some services has fallen, reaching the desired goal. For the modern logistics industry, not only the tax burden is rising, but also the business division is not clear, the entry deduction is insufficient, the value-added tax special invoices are taken. A series of problems, such as the difficulty and the fracture of the VAT deduction chain, are far from the original intention of the national reform, which seriously affects and restricts the development of the modern logistics industry in our country. The modern logistics industry plays a very important role in the development of the national economy as an industry closely related to the various fields of national economy. In a sense, the reform of the tax system has been a fatal blow to the modern logistics industry. After more than two years of pilot, the tax burden of the modern logistics industry has risen generally.
In order to explore the influence of "camping and increasing" on the modern logistics industry, this article reviews the concept of business tax, VAT, VAT, logistics industry and other concepts, combining with the business characteristics of modern logistics industry, using empirical, literature, investigation and quantitative qualitative analysis method, political policy, technology and operation level, and studying the tax policy of "camp to increase". The impact of modern logistics industry, to find out the existing problems and solutions to the "camp to increase" in the modern logistics industry, provide the decision-making basis for the next production and operation of the industry, and also hope to provide some reference and reference for the tax departments and the taxpayers in the pilot area. The shortage of sub tax reform, the amendment of the policy, which mainly includes the re division of transportation and logistics industry, the return to the modern logistics industry, which belongs to the part of the modern logistics industry, and the unification and reduction of the tax rate to repair the deductible chain of the value-added tax, and let the tax policy and the modern logistics. The business is organically unified so as to achieve the goal of structural tax reduction and promote the sustainable and rapid development of the modern logistics industry.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F812.42

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