“营改增”对物流行业财税处理的影响分析

发布时间：2018-07-08 08:35

本文选题：物流行业 + 营改增　；参考：《云南财经大学》2014年硕士论文

【摘要】：2013年4月10日，国务院常务会议决定进一步扩大交通运输业和部分现代服务业“营改增”试点：明确自2013年8月1日起交通运输业和部分现代服务业“营改增”试点在全国范围内推开，部分现代服务业适当扩围纳入广播影视作品的制作、播映、发行等；择机将铁路运输和邮电通信等行业纳入“营改增”试点。笔者认为此次税制改革无论是同国际税收体系的趋同，还是对于人民群众“还富于民”的呼声，以及避免重复征税，促进交通运输业和服务业发展等方面的考虑，都体现了其先进性和必要性。物流行业因其特殊性，在营改增试点行业中涉及交通运输业、物流辅助服务业等，涉及范围广，所受影响大。为了更好地使物流行业的纳税人完成营业税向增值税的顺利过渡，正确进行税款计算、纳税申报、账务处理等各项工作，通过对试点地区调研，针对众多纳税人提出的物流行业“营改增”过程中遇到的税负增加、固定资产抵扣不充分以及差额征税等方面遇到的问题，结合不同类型物流行业纳税人在实际操作过程中具体实务而撰写了本文。本文首先阐述了选题背景和研究意义，，研究思路和方法，国内外的研究成果，以及文章主要内容和创新点；然后介绍了物流行业的发展现状与行业特点，并从行业业态、纳税申报和企业税负三个方面阐述“营改增”对物流行业的影响；本文重点是以两家主营业务不同的物流企业为实际案例，分析“营改增”前后财税处理的注意事项与差异；总结物流行业“营改增”过程中的主要问题和完善建议；最后总结全文，通过简单总结“营改增”的实施成果，再次强调此次税制改革对必要性。本文通过研究认为：自2012年1月1日上海“营改增”试点启动以来，截止2013年2月1日，纳入“营改增”试点范围的纳税人超过100万户，试点当年共实现减税超过400亿元。小规模纳税人税负下降幅度平均达40%，有力支持了小微企业发展。“营改增”在试点地区运行的效果可以看出，此次税制改革不仅使第三产业特别是服务业得到了强有力地发展，而且推动了中小企业特别是小微企业的发展，更是促进了企业经营组织规模的转变，鼓励了服务企业利用外资，企业技术创新得到了支持，经济结构得到了优化，加快了经济发展方式转变。
[Abstract]:On April 10 , 2013 , the Standing Committee of the State Council decided to further expand the pilot of the " battalion upgrading and increase " of the transportation industry and some modern service industries : it is clear that the pilot of the " battalion upgrading and increasing " of the transportation industry and part of the modern service industry will be promoted within the whole country from August 1 , 2013 , and the appropriate expansion of some modern service industries will be included in the production , release , distribution and the like of the broadcasting and television works ;
In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the tax calculation , the tax returns and the accounting treatment are concerned . In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the tax calculation , the tax declaration and the accounting treatment are correctly carried out . In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the tax calculation , the tax reporting and the accounting treatment are correctly carried out . In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the tax calculation , tax reporting and accounting treatment are correctly carried out . In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the problem of insufficient deduction of the fixed assets and the balance tax are correctly carried out , and the paper is prepared in combination with the concrete practice of the taxpayers of different types of logistics industry in the actual operation process .

Firstly , this paper expounds the background and significance of the topic selection , the research thoughts and methods , the research achievements at home and abroad , and the main content and innovation points of the article .
Then it introduces the development status quo and industry characteristics of logistics industry , and expounds the influence of " battalion reform increase " on the logistics industry from three aspects of industry status , tax reporting and enterprise tax burden ;
This paper focuses on the points of attention and difference of the financial and tax treatment before and after the " camp reform " in the case of logistics enterprises with different main business operations as practical cases .
The main problems and improvement suggestions in the process of " battalion reform and increase " in logistics industry are summarized .
At last , the article summarizes the implementation of the reform of the battalion by simply summarizing the implementation results of the " camp reform " , and emphasizes the necessity of the reform of the tax system again .

According to the research , since January 1 , 2012 , since the launch of the pilot launch of the Shanghai " Camp Improvement " , the taxpayer included more than 1 million taxpayers in the pilot scale of the " upgrading of the battalion , " and the pilot year achieved a tax reduction of more than 40 billion yuan . The effect of the tax burden on the small - scale taxpayers was 40 % , which strongly supported the development of small and medium - sized enterprises .
【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】：F812.42;F259.2

【参考文献】

中国期刊全文数据库前10条

1 施文泼;贾康;;增值税“扩围”改革与中央和地方财政体制调整[J];财贸经济;2010年11期

2 贾康;;为什么要“营改增”[J];上海国资;2012年01期

3 潘文轩;;企业“营改增”税负不减反增现象分析[J];商业研究;2013年01期

4 夏相如;金其森;;刍议增值税、营业税两税合一[J];经济师;2010年05期

5 张云华;;理性看待增值税扩围改革[J];现代经济探讨;2011年10期

6 帅起宝;;增值税替代营业税的构想[J];经营与管理;2010年01期

7 王素荣;蒋高乐;;增值税转型对上市公司财务影响程度研究[J];会计研究;2010年02期

8 潘文轩;;税制“营改增”改革试点的进展、问题及前瞻[J];现代经济探讨;2012年12期

9 胡怡建;蒋颖;叶永青;吴尹钗;雷米;王克智;;上海服务业“营改增”改革试点效应分析[J];科学发展;2013年01期

10 樊其国;;“营改增”试点地区税负差异的影响因素分析[J];交通财会;2013年02期