“营改增”对江西省物流企业的影响及应对策略研究

发布时间：2018-04-01 05:39

本文选题：营业税　切入点：增值税　出处：《华东交通大学》2016年硕士论文

【摘要】：近年来,我国进行了一项重大的税制改革,即营业税改增值税(以下简称“营改增”)。2012年1月,上海作为试点,推行此项税制改革,次年8月,在全国推行,江西随即进入改革范畴。“营改增”激活了第三产业的发展动力,促进经济转型、优化产业结构,同时,给地方税体系带来挑战。物流业是我国国民经济发展的支柱产业,它的发展水平的高低,是一个国家现代化水平的重要标志,对于国家整个经济的增长起到十分重要的作用。所以,物流业也被纳入到此次改革的范畴。“营改增”能够降低部分企业的税收负担,吸取更多的资本投入,完善增值税抵扣链条,使企业税收制度更趋于合理。但是,“营改增”使物流企业的税负不降反升,实务操作出现困难,对整个物流行业的发展带来了巨大阻碍。江西省位于我国中部地区,是重要的交通枢纽,物流业的运行贯穿东西南北。“十二五”时期,是江西省加快科学发展、建设富饶美丽江西的重要时期,也是江西省物流行业战略转型的重要时期。如何利用这次改革契机,构建支撑中部地区物流发展,服务全国的现代物流体系;如何充分发挥“营改增”的优势,减少对江西物流企业的不利影响,是值得我们认真思考和亟需解决的问题。本文首先介绍研究背景、研究意义,以及国内外“营改增”相关研究现状;其次,通过追述“营改增”的发展历程、必要性以及相关政策,增强对“营改增”政策的理解;通过对江西省物流企业发展状况进行调研,了解江西省物流业的现状,分析它在我省经济发展中的重要地位,进而分析“营改增”对江西省物流企业的影响,进一步探析“营改增”对江西省物流企业影响的原因。分析结果表明:90%以上的试点企业税负总体下降,减税效果明显;交通运输业一般纳税人税负增幅较大,但呈逐月下降趋势,税收收入有所回落;原增值税一般纳税人增加抵扣,税负减轻。部分现代服务业一般纳税人由原营业税5%的税率提高到6%,但进项税额可以抵扣,实际税负率将会有所下降。小规模纳税人税负有不同程度下降。最后,在调研分析的基础上,提出江西省物流业“营改增”税制改革之后,应采取的应对策略。
[Abstract]:In recent years, China has carried out a major tax reform, that is, business tax reform and value-added tax (hereinafter referred to as "business reform and increase"). In January 2012, Shanghai carried out the tax system reform as a pilot, and in August of the following year, it was implemented throughout the country. Jiangxi immediately entered the scope of reform. "Business Reform and growth" activated the development motive force of the tertiary industry, promoted the economic transformation, optimized the industrial structure, at the same time, brought the challenge to the local tax system. The logistics industry is the pillar industry of the national economic development of our country. The level of its development is an important symbol of the level of modernization of a country and plays a very important role in the overall economic growth of the country. The logistics industry has also been brought into the scope of this reform. "Business reform and increase" can reduce the tax burden of some enterprises, absorb more capital investment, and improve the value-added tax deduction chain. The tax system of enterprises tends to be more reasonable. However, the tax burden of logistics enterprises is increased rather than reduced, and the practical operation is difficult, which has brought great obstacles to the development of the whole logistics industry. Jiangxi Province is located in the central part of our country. It is an important transportation hub, and the operation of the logistics industry runs through the east, west, north and south. The 12th Five-Year Plan period is an important period for Jiangxi Province to speed up scientific development and build a rich and beautiful Jiangxi. It is also an important period for the strategic transformation of the logistics industry in Jiangxi Province. How to make use of the opportunity of this reform to build a modern logistics system that supports the development of logistics in the central region and serves the whole country, and how to give full play to the advantages of "business transformation and growth", Reducing the adverse impact on Jiangxi logistics enterprises is worthy of our careful consideration and urgent need to solve. Firstly, this paper introduces the research background, research significance, and domestic and foreign "business reform and increase" related research status; secondly, Through tracing the development course, necessity and related policies of "business reform and increase", strengthening the understanding of the "business reform and increase" policy, and investigating the development of logistics enterprises in Jiangxi Province, we can understand the current situation of logistics industry in Jiangxi Province. It analyzes its important position in the economic development of our province, and then analyzes the influence of "business transformation and increase" on the logistics enterprises in Jiangxi Province. The analysis results show that the tax burden of more than 90% of the pilot enterprises in Jiangxi Province has dropped overall, the effect of tax reduction is obvious, and the tax burden of the general taxpayers in the transportation and transportation industry has increased greatly. However, with a monthly downward trend, the tax revenue has dropped; the original VAT tax payer has increased the deduction and the tax burden has been lightened. Part of the general taxpayers of the modern service industry have been raised from the original 5% tax rate of the business tax to 6%, but the amount of the income tax can be deducted. The actual tax burden rate will decrease, and the tax burden of small-scale taxpayers will decrease in varying degrees. Finally, on the basis of investigation and analysis, this paper puts forward the countermeasures that should be adopted after the reform of the tax system of logistics industry in Jiangxi Province.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F259.23

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