浅析“营改增”政策对物流企业成本的影响

发布时间：2018-06-22 23:48

本文选题：营改增 + 改革　；参考：《新经济》2016年18期

【摘要】：20世纪以来,我国交通运输业以迅猛的发展趋势不断壮大,但是相比于发达国家,我国的运输业仍处于落后地位。同时,由于营业税的征收具有重复征税,沉重的税负也阻碍了交通运输业的进一步发展。至此,国家在一二五期间将"营改增"作为我国税制结构调整的主要内容,以此来减轻交通运输业的税负,促进运输业的发展。本文从四个方面对"营改增"政策对小型物流企业的影响。首先,本文详细阐述了"营改增"政策产生的背景以及改革的主要内容。其次,简要概述了我物流企业的现状;其后,论述了"营改增"政策的实施对物流企业成本的影响上。最后,在研究探讨的基础上,以小见大,得出结论:从长远的发展角度看,"营改增"政策的实施利大于弊。同时,也针对一些特殊的问题提出了一些建议,希望能够为政府更好地实施税制改革提供一些帮助。
[Abstract]:Since the 20th century, China's transportation industry has been growing rapidly, but compared with the developed countries, China's transportation industry is still in a backward position. At the same time, the heavy tax burden hinders the further development of transportation industry because of the double taxation of business tax collection. So far, in the period of the 12th Five-Year Plan, the government has made "business reform and increase" the main content of our country's tax system structure adjustment, so as to lighten the tax burden of the transportation industry and promote the development of the transportation industry. This article from four aspects to the "camp change increase" the policy to the small logistics enterprise influence. First of all, this paper elaborates the background and the main content of the reform. Secondly, it briefly summarizes the current situation of logistics enterprises in China, and then discusses the impact of the implementation of "management reform and increase" policy on the cost of logistics enterprises. Finally, on the basis of the research and discussion, the author draws a conclusion that the implementation of the policy of "business reform and increase" outweighs the disadvantages from the perspective of long-term development. At the same time, some suggestions are put forward to help the government to implement tax reform better.
【作者单位】：三江学院商学院;
【基金】：2015年大学生创新创业项目“营改增”政策对小型物流企业成本影响的调查研究B1505
【分类号】：F812.42;F259.23;F253.7

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