物流业营业税改征增值税的效果分析

发布时间：2018-01-26 00:45

本文关键词： 物流业营业税改征增值税营改增　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：作为我国税制改革的一个重要构成部分,营业税改革迟早要进行这是毋庸置疑的,如果从长计议,营业税改征增值税,由原来的价内税转变为价外税,外购劳务、受让无形资产以及购买不动产可以抵扣,创立合理的税率制度和完善的征管制度都是“营改增”改革的重要内容。物流行业的“营改增”工作从筹备、试行到全国范围内推广,历经了 4年多时间,其目的主要是优化企业投资布局、减轻需要承担的税收以及消除重复征税等等问题。而在公司的日常经营中,“营改增”对企业经营成效的影响同样不容忽视。营业税改革之后,个别地区可以提高资源配置和效率;在行业的角度,有利于行业间良性竞争,进一步促进产业结构调整;国家的层面上,切合了社会主义市场经济的要求,对我国社会经济的协调和谐发展具有深远的影响。本文以投入产出原理为基本理论依据,运用《2012年中国投入产出表》的数据测算“营改增”对物流业的税负的影响,通过计算得出下列结论:(1)若是企业外购项目全数符合国家相关要求可实现进项税额应抵尽抵,则改征后物流业货物劳务税负及总税负程度与改征前基本持平或有所减少;(2)若是企业外购项目按照80%,60%,40%,20%四挡可抵扣进项税额的话,随着可抵扣进项的减少各行业的税负不断加重,当可抵扣的比例降到20%时,只有仓储业税负与以前持平,其他行业均有较大程度的上升,铁路运输业税负最重,其次是管道运输业。本文从物流业经营成果的角度入手,分析“营改增”这一税制改革对企业的经营管理状态造成的财务影响,通过对物流业上市企业2011-2016年与盈利能力相关的财务指标进行实证测算,结果显示,“营改增”对物流业的绩效水平有促进的积极作用,有助于物流企业做大做强。另外,由于物流业具有一体化经营的特性,税率太过分散不方便征管,而且操作过程中一些具体问题还有待明确,这些问题都反映了目前的“营改增”政策还需要进一步“去其糟粕,取其精华”。针对所出现的问题,本文在梳理和借鉴外国物流产业政策经验后,提出完善我国物流业营业税改征增值税政策体制的建议及看法。
[Abstract]:As an important part of the tax system reform in our country, the business tax reform will be carried out sooner or later. If the business tax is discussed in the long run, the business tax will be changed to value added tax, which will be changed from the original internal tax to the external value tax. The purchase of labor services, the transfer of intangible assets and the purchase of real estate may be deducted. The establishment of a reasonable tax rate system and the perfect collection and management system are important contents of the reform of "business reform and increase". The logistics industry "business reform and increase" work from preparation, trial to nationwide promotion, after more than 4 years. Its purpose is to optimize the investment layout of enterprises, reduce the need to bear the tax and eliminate the problem of double taxation, and in the day-to-day operation of the company. After the reform of business tax, individual regions can improve resource allocation and efficiency. From the perspective of the industry, it is beneficial to the benign competition among the industries and further promotes the adjustment of the industrial structure; At the national level, it meets the requirements of the socialist market economy, and has a far-reaching impact on the harmonious development of China's social economy. This paper takes the input-output principle as the basic theoretical basis. This paper uses the data of China input-output table in 2012 to measure the impact of "business reform and increase" on the tax burden of logistics industry. By calculating the following conclusion: 1) if the total number of items purchased out of the enterprise is in line with the relevant requirements of the country, the income tax should be fully offset. Then the logistics industry after the levy of goods and services tax burden and the total tax burden is basically the same or reduced before the levy; 2) if enterprises buy out items in accordance with 80%, 60% or 40% or 20% of the income tax, the tax burden on various industries will continue to increase with the reduction of deductible income. When the percentage of deductible reduced to 20, only the warehousing industry tax burden is the same as before, other industries have a greater degree of rise, the railway transport industry tax burden the heaviest. Secondly, the pipeline transportation industry. From the point of view of the logistics industry, this paper analyzes the financial impact of the tax system reform on the operation and management of enterprises. Through the empirical calculation of the financial indicators related to profitability of the listed enterprises in logistics industry from 2011 to 2016, the results show that "business reform and increase" has a positive role in promoting the performance level of logistics industry. In addition, due to the logistics industry with the characteristics of integrated management, tax rates are too dispersed and inconvenient to collect and manage, and some specific problems in the operation process still need to be clarified. These problems reflect that the current policy of "business reform and increase" still needs to further "discard its dross, take its essence". In view of the problems, this paper combs and draws lessons from the experience of foreign logistics industry policy. This paper puts forward some suggestions and opinions on how to perfect the policy system of changing the business tax of logistics industry into value added tax in our country.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F259.2

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