营业税改增值税对吉林省物流企业的影响研究

发布时间：2018-02-01 15:53

本文关键词： 物流企业营业税改增值税税收优化　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：“营业税改增值税”是我国税制改革的重要环节，是打破现行双税并行格局、避免重复纳税、促进经济结构调整的战略性举措，自2012年1月1日在上海交通运输业和部分现代服务业范围内试点推行以来备受瞩目，并于2013年8月在全国铺开，吉林省也是在此批改革中被纳入进来。此次改革使相关行业受到不同程度的影响，其中首当其冲的就是物流业。作为新兴服务型产业，物流业尽管在我国起步较晚，但是发展势头强劲。尤其是在吉林省汽车、农业、医药、化工等支柱性行业迅速发展的背景下，对物流行业的需求和要求也日渐提升，如何利用税制改革的契机加快吉林省物流业进一步发展成为摆在面前的关键问题。因此，本文通过对吉林省物流企业改革后的变化进行研究，总结其影响并提出相应对策，力图为进一步推动税制改革和物流企业发展提供理论和实践指导。本文首先介绍了论文的研究背景和意义，在总结之前学者理论的基础上，对营业税改增值税的相关概念及必要性分析进行阐述，通过以长春市物流企业情况为例，对吉林省营业税改增值税的开展情况进行调研，指出吉林省物流企业在此次改革后出现的问题。之后，分别从对物流业行业业态、对一般纳税人和小规模纳税人的财税处理、发票管理及纳税申报、企业税负、上下游企业的影响进行分析，全面地展示了税制改革给物流企业带来的变化。最后，本文针对吉林省物流企业在营改增过程中出现的问题，从试点地区经验和吉林省物流企业实际情况两个方面提出对策建议，，以发挥新税制环境的优势，打通物流业税收链条上的阻碍，推动吉林省物流企业的规范化发展和经济的全面腾飞。
[Abstract]:"Business tax to value added tax" is an important link in the tax system reform of our country. It is a strategic measure to break the current dual tax pattern, avoid repeated tax payment and promote the adjustment of economic structure. Since January 1st 2012 in Shanghai transportation and part of the modern service industry within the scope of pilot implementation of the project has attracted much attention, and in August 2013 in the national spread. Jilin Province was also included in the reforms, which have affected the relevant industries to varying degrees, with the logistics sector bearing the brunt of the reforms. As a new service industry, the logistics industry in China started late, but the momentum of development is strong, especially in Jilin Province automobile, agriculture, medicine, chemical and other pillar industries rapid development background. Logistics industry demand and requirements are also increasing, how to make use of the opportunity of tax reform to speed up the further development of logistics industry in Jilin Province has become a key issue. By studying the changes of logistics enterprises after reform in Jilin Province, this paper summarizes its influence and puts forward corresponding countermeasures, in order to provide theoretical and practical guidance for further promoting the reform of tax system and the development of logistics enterprises. This paper first introduces the research background and significance of the paper, on the basis of summing up the theory of scholars before, on the business tax reform of value-added tax related concepts and necessity analysis. By taking Changchun logistics enterprises as an example, this paper investigates the development of business tax reform and value-added tax in Jilin Province, and points out the problems of logistics enterprises in Jilin Province after this reform. Respectively from the logistics industry form, the general taxpayer and small-scale taxpayers of the financial and tax treatment, invoice management and tax returns, corporate tax burden, upstream and downstream enterprise impact analysis. Finally, this paper aims at the problems of logistics enterprises in Jilin Province in the process of business transformation. From the experience of the pilot area and the actual situation of logistics enterprises in Jilin Province, the countermeasures and suggestions are put forward in order to give full play to the advantages of the new tax environment and to overcome the obstacles in the tax chain of the logistics industry. Promote the standardized development of logistics enterprises in Jilin Province and the overall take-off of the economy.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F812.42

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