“营改增”对物流企业的影响——以“苏锡常”地区为例
发布时间：2019-01-10 17:23
【摘要】：2012年我国实施"营改增"结构性税制改革,对物流业的长远发展产生极其重大的影响。苏南地区是江苏物流产业发展的聚集地,苏锡常地区"营改增"后对增值税收入和营业税收入增长速度产生影响,试点企业税负明显下降,减税效果明显。然而,物流企业税负有增有减,物流业认定标准、税率不统一,一般纳税人认定标准过高,小规模纳税人代开增值税发票存在风险等问题突出。针对苏锡常物流企业"营改增"现状,提出相应解决措施,促进苏南物流行业健康有序发展。
[Abstract]:The implementation of the structural tax system reform in 2012 has a great impact on the long-term development of the logistics industry. Southern Jiangsu is a gathering place for the development of logistics industry in Jiangsu Province. After "business reform and increase" in Suxi-Changzhou area, it has an impact on the growth rate of value-added tax revenue and business tax revenue, and the tax burden of the pilot enterprises is obviously reduced, and the effect of tax reduction is obvious. However, the logistics enterprise tax burden has increased and decreased, logistics industry standards, tax rates are not uniform, the general taxpayer to identify the standard is too high, small-scale taxpayers issued value-added tax invoices on behalf of the risk of outstanding problems. In view of the current situation of "changing and increasing" in Su Xi Chang logistics enterprises, the corresponding measures are put forward to promote the healthy and orderly development of the logistics industry in southern Jiangsu.
【作者单位】： 无锡太湖学院商学院;江苏苏州市吴中区国税局;
【基金】：江苏高校哲学社会科学研究基金指导项目“‘营改增’对苏南税收经济的影响研究”(项目编号:2014SJD403)
【分类号】：F812.42;F259.23
，
本文编号：2406588
[Abstract]:The implementation of the structural tax system reform in 2012 has a great impact on the long-term development of the logistics industry. Southern Jiangsu is a gathering place for the development of logistics industry in Jiangsu Province. After "business reform and increase" in Suxi-Changzhou area, it has an impact on the growth rate of value-added tax revenue and business tax revenue, and the tax burden of the pilot enterprises is obviously reduced, and the effect of tax reduction is obvious. However, the logistics enterprise tax burden has increased and decreased, logistics industry standards, tax rates are not uniform, the general taxpayer to identify the standard is too high, small-scale taxpayers issued value-added tax invoices on behalf of the risk of outstanding problems. In view of the current situation of "changing and increasing" in Su Xi Chang logistics enterprises, the corresponding measures are put forward to promote the healthy and orderly development of the logistics industry in southern Jiangsu.
【作者单位】： 无锡太湖学院商学院;江苏苏州市吴中区国税局;
【基金】：江苏高校哲学社会科学研究基金指导项目“‘营改增’对苏南税收经济的影响研究”(项目编号:2014SJD403)
【分类号】：F812.42;F259.23
，
本文编号：2406588
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