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论文编号：	6546
作者编号：	2120112887
上传时间：	2014/6/18 11:22:02
中文题目：	“营改增”对苏南地区物流企业的税负影响研究
英文题目：	Research on tax effect of “replacing the business tax with a value-added tax” to logistics enterprise in the area of South of Jiangsu
指导老师：	边泓
中文关键字：	物流业；营业税；增值税；税负影响
英文关键字：	logistics industry; business tax; value-added tax; impact on taxation
中文摘要：	近年来，随着市场经济在中国的快速发展，物流业作为现代经济发展的助推器，获得了前所未有的发展机遇，进步显著。然而，与发达国家相比，仍有很大差距。目前，无论是企业提高经济效益、增强战略需求的竞争力，还是国家实现经济发展方式的转变、经济结构的战略调整，都对物流业，特别是现代物流业提出了新的要求。仅依靠市场的自动调节来发展物流业是不够的，政府需要提供更多宏观上的引导。税收的作用在于调节国民经济，政府应通过积极的税收政策，发挥税收的调节作用，以推动中国物流业的发展。营业税向增值税转变（试行）是国家实施结构性减税政策的一项具体表现，也是一项重大的税制改革。2011年，在国务院的许可下，国家财政部和税务总局就营业税向增值税转变的试行方案进行了联合下发。从2012年1月1日起，从上海市交通运输业和部分现代服务业首先开始进行营业税改征增值税的试点改革。 当前中国物流的成本相对较高，特别是税收负担较重，阻碍了中国物流行业的发展和壮大。经过近两年各地开展进行“营改增”的试点工作，从目前各地“营改增”的实施情况和效果来看，总体来说改革是成功的，但也暴露出一系列的问题，其中物流业税收负担加重的问题尤为突出。中国物流与采购联合会发布的调查报告显示，“营改增”显著影响物流行业的税收负担。增值税扩围的后续试点如何总结经验教训，解决改征增值税过程中所产生的问题是一项紧迫的任务。本文浅析了我国物流业发展的现状，以苏南地区试点中的物流基地为案例，通过测算“营改增”前后的物流企业的税负变化以及新出现的问题，分析试点对物流行业的影响。总结分析物流企业在改革中遇到的问题及产生原因，试图给出完善政策的建议。旨在为下一步的试点和改革提供一定的事实依据，进一步推动完善税收政策改革。
英文摘要：	In recent years, with the rapid development of China's market economy, the modern logistics industry as an economic booster get an unprecedented opportunity for development, and made great progress. However, compared with developed countries, there is still a big gap. Currently, the development of the logistics industry, especially the modern logistics industry, not only the needs of enterprises to improve economic efficiency and enhance the strategic competitiveness, but also the needs of country into economic development, economic restructuring. Only rely on the development of the logistics industry auto-market regulation is not enough, the government should provide more guidance on the macro. As taxation could regulate the national economy, the government should give full play as manager to promote the development of China’s logistics industry through aggressive tax policy. Replacing the business tax with a value-added tax is an important tax reformation under national implementation of structural tax cutting. In year 2011, approved by the State Council, the Ministry of finance and the State Administration of Taxation jointly sand the VAT pilot program. In January 1, 2012, transportation industry and part of modern service industry in Shanghai began to carry out the business tax VAT reform pilot. The current high cost of logistics, especially the emphasis tax burden, hindering the upgrading and growth of China's logistics industry. Through the development of nearly two years of pilot work, from the implementation and effect, the reform is successful, but also exposed many problems, in which the logistics industry is particularly prominent. According to the survey report from China Federation of logistics and purchasing releases shows, VAT tax effect for logistics industry is significant. How to draw lessons from current pilot program to extend the follow-up value-added tax progress, solving the problems in the process of the task is imminent. This paper analyzes the current situation of China’s logistics industry, then taking South of Jiangsu area as an example to calculate the tax changes before and after the reform, and analyze the impact of tax reform on the logistics industry. Through summarizing the problems of logistics enterprises encounter in the reform and suggesting proposed solutions, to provide certain theoretical basis for further expanding the scope of VAT and promote the further reform of the tax policy.
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