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论文编号：	6862
作者编号：	2120123055
上传时间：	2014/12/7 22:15:51
中文题目：	“营改增”对天津市港口物流业的税负影响研究---以天津港集团为例
英文题目：	Research on the tax impact of BT-VAT to Tianjin''''''''s port logistics——Illustration by Tianjingang Co. Ltd
指导老师：	张晓农
中文关键字：	营改增；港口物流业；税负影响
英文关键字：	BT-VAT；Port logistics industry；Tax burden
中文摘要：	税收是调控国家经济运行，促进发展转型的重要手段，自2012年我国税制改革以来，“营改增”工作运行平稳，成效显著，试点方案和工作机制逐步成熟，税制改革对我国的经济社会发展产生了深远影响。 “营改增”的初衷是推动我国服务业的产业升级，通过改征增值税来规范企业的经营活动，实现结构性减税。港口物流业为我国商品的进出口交换提供直接服务，涉及货物与劳务税征收的起点和终点，也是我国“营改增”相关政策中涉及过渡政策和税收优惠政策最频繁的行业。作者选取天津市港口物流业作为研究对象，借助国家税收征管数据，综合分析了天津市“营改增”的整体效用和减税情况，并选取天津港集团所属的三家物流企业作为典型案例，将港口物流业所涉及不同税目的物流服务分项剖析，着重研究各项服务活动改征增值税后的税负变化和抵扣情况，并总结了“营改增”对港口物流业财务核算的影响。作者还整理和总结了现行“营改增”政策法规中针对港口物流业的四种税收优惠政策，举例说明了优惠政策的执行方式和对企业税负的影响情况。最后，本文在研究分析的基础上提出了港口物流业“营改增”中存在的涉税问题，并提出了纳税筹划策略，旨在呈现一个真实而详尽的税制改革蓝图，帮助港口物流企业规避涉税风险，提高经营效率，进一步推动我国税制改革的伟大进程。
英文摘要：	Taxation is an important means to regulate economy and promote the development of transition. Since the “BT-VAT" pilot in 2012, the reform has been running smoothly, the results are remarkable, and the pilot program and working mechanism has been getting mature. Tax reform has a far-reaching impact on China's economic and social development. The purpose of “BT-VAT" is to promote the development of China's services industry, and to regulate business activities by collecting value added tax instead of business tax, to ultimately achieve structural tax cuts. Port logistics industry provides services to the exchange of goods in import and export; it is the starting and ending point of taxation for both goods and services, and is also the most involved industry among all industries that are involved with “BT-VAT” related tax incentive policies and tax transition policies. The author has selected the port of Tianjin logistics industry as the research object. With the advantages of being a practitioner in tax collection, the author utilized national tax collection data, and conducted a comprehensive analysis of the overall situation and the effectiveness of tax cuts of the Tianjin “BT-VAT”. Furthermore, the author has selected a subsidiary enterprise in Tianjin Port Group for case study. The author sub- analyzed logistics services that are involved with different tariffs in the port logistics industry, focused on the analysis of the tax changes and deductions of service activities after “BT-VAT”, and summarized the impact that “BT-VAT” brings to the financial accounting of port logistics industry. In addition, the author has summarized four types of tax invective policies regarding port logistics in the current “BT-VAT” regulation, and illustrated the execution mode and the impact the incentive on corporate tax. Last but not least, the article discusses tax problems in “BT-VAT” in port logistics, and brings up the tax planning strategies, aiming to present a real and specific tax reform blueprint, which will help port logistic corporations to evade tax related risks, improve operation efficiency, and promote the progress of China’s tax reform.
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