深化物流业“营改增”试点改革研究

发布时间：2018-07-10 11:32

本文选题：物流业 + 营改增　；参考：《云南财经大学》2014年硕士论文

【摘要】：现代物流业是集交通运输业、仓储业、货运代理业和信息业等为一体的复合型服务产业，其进展是大家所关注的焦点。国家“十一五”和“十二五”两个五年规划纲要明确提出切实降低现代物流企业的税负，促进物流业更好、更快的发展。为了大力发展物流业，首要问题就是完善当前的税收制度，解决货物和劳务税制中的重复征税问题成了当务之急，因此国家出台了一项结构性减税措施—“营业税改征增值税”。所谓“营改增”，是营业税改征增值税的简称，，就是将当前我国缴纳营业税的个别行业，改为缴纳增值税，被看作是继2009年增值税转型改革之后，又一次重要的结构性减税措施。国务院决定在2012年1月1日把上海作为首个试点地区，将交通运输业和部分现代服务业开展营业税改征增值税的试点，人们对这项减税政策寄予厚望。自2012年8月1日起至年底，将交通运输业和部分现代服务业营业税改征增值税试点范围，由上海市分批扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东和厦门、深圳10个省（直辖市、计划单列市）。从2013年8月1日起在全国范围内开展交通运输业和部分现代服务业营业税改征增值税试点的相关税收政策1。原则上，“营改增”应以不增加企业税负为目的，但物流行业成本构成比较特殊，部分企业用于可抵扣的进项税额不足，造成物流企业税负不均的现象。本文创新点在于实证分析方面，实证分析包括三个方面：一是对现代物流业尤其是交通运输业“营改增”的影响研究，通过尽可能祥尽的样本数据，比较交通运输业和物流辅助服务业营业税改征增值税前后税负情况进行测算，对交通运输业上市公司的年报进行了具体分析，再结合具体案例进行分析，从促进物流业发展的角度出发，进而得出在交通运输业相对合理的增值税税率，提出相应的政策建议；二是“营改增”对物流辅助服务税负影响的实证研究，结合具体案例分析改革前后的税负变化，并对其原因进行分析；三是对云南××物流企业的实证研究，根据集团年报，对其所属相关企业在改革前后的税负变化进行详细分析。本文的不足之处在于只选取了交通运输业的13家上市公司2011年的财务数据进行分析，样本数据比较少，再加上每家上市公司的上市时间、主营业务和规模程度的不同，本文的分析结果可能不能反映全部交通运输业的税负变化情况，与每一家企业的具体情况存在差异。这可能导致本文的结论与实际情况产生式一定的偏差，希望以后对此做出更深入的研究。
[Abstract]:Modern logistics industry is a complex service industry which integrates transportation industry, storage industry, freight forwarding industry and information industry, and its development is the focus of attention. The national "11th Five-Year Plan" and "the twelfth five-year plan" clearly put forward to reduce the tax burden of modern logistics enterprises and promote the logistics industry to develop better and faster. In order to vigorously develop the logistics industry, the first and foremost problem is to improve the current tax system and solve the problem of double taxation in the tax system of goods and services. As a result, the country introduced a structural tax reduction measures-"Business tax converted to value added tax." The so-called "business reform and increase" is the abbreviation of business tax reform and value-added tax, which is to change individual industries that currently pay business tax in our country to pay value-added tax. This is seen as a follow-up to the reform of value-added tax transformation in 2009. Another important structural tax cut. The State Council has decided to take Shanghai as the first pilot area on January 1, 2012, and the traffic transportation industry and some modern service industries will be put on a pilot basis to levy value-added tax. People have high hopes for this tax reduction policy. From August 1, 2012 to the end of 2012, the scope of VAT will be extended from Shanghai to Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Guangdong and Xiamen. Shenzhen 10 provinces (municipalities directly under the Central Government, separately listed cities). From Aug. 1, 2013, the related tax policy of the transportation industry and part of modern service business tax will be changed to VAT in the whole country. In principle, "business reform and increase" should be aimed at not increasing the tax burden of enterprises, but the cost composition of logistics industry is quite special, and some enterprises have insufficient income tax which can be deducted, resulting in the phenomenon of uneven tax burden of logistics enterprises. The innovation of this paper lies in the empirical analysis, which includes three aspects: first, the research on the influence of the modern logistics industry, especially the transportation industry, through the best possible sample data, Comparing the tax burden before and after the business tax of transportation industry and logistics auxiliary service industry is changed to VAT, the annual report of listed companies in transportation and transportation industry is analyzed concretely, and then combined with specific cases to analyze the tax burden. From the point of view of promoting the development of logistics industry, this paper concludes that the relatively reasonable VAT tax rate in the transportation industry is relatively reasonable, and puts forward corresponding policy recommendations; second, the empirical study on the impact of "business reform and increase" on the tax burden of logistics ancillary services. Combined with specific cases to analyze the changes of tax burden before and after the reform, and analyze the reasons; third, the empirical study of Yunnan 脳脳 logistics enterprises, according to the annual report of the group, the changes of tax burden of the related enterprises before and after the reform are analyzed in detail. The deficiency of this paper is that only 13 listed companies in transportation industry are selected to analyze the financial data in 2011. The sample data are relatively small, plus the time of listing of each listed company, the difference of the main business and the scale of each listed company. The results of this paper may not reflect the changes of the tax burden of the transportation industry, which is different from the specific situation of each enterprise. This may lead to a certain deviation between the conclusion of this paper and the actual situation.
【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】：F259.2;F812.42

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