本文選題：營(yíng)改增 + 物流業(yè)　； 參考：《云南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：物流業(yè)作為資金流、信息流、物流三大循環(huán)流之一，有著極其重要的作用，是將運(yùn)輸、倉(cāng)儲(chǔ)、裝卸、整理、配送、物料處理以及信息化條件下的大數(shù)據(jù)處理和資金處理這些功能融于一身的綜合型產(chǎn)業(yè)，因此，從物流業(yè)功能上來(lái)說(shuō)，它不可能和其他產(chǎn)業(yè)脫離而獨(dú)立存在，它是輔助社會(huì)化大生產(chǎn)不可缺少的有機(jī)體，它的健康發(fā)展可以作為國(guó)內(nèi)經(jīng)濟(jì)的有序發(fā)展的前導(dǎo)指標(biāo)。探究物流業(yè)為何能夠降低企業(yè)的平均成本，提高工業(yè)制造業(yè)的生產(chǎn)效率？經(jīng)研究這主要?dú)w功于物流業(yè)作為生產(chǎn)型輔助行業(yè)能夠?qū)F(xiàn)代的管理學(xué)知識(shí)融入到供應(yīng)鏈管理之中，提高整條鏈子上的企業(yè)效率，而不是單單一家企業(yè)，所以可以看成是物流業(yè)促成了行業(yè)的規(guī)模經(jīng)濟(jì)而不是單個(gè)企業(yè)規(guī)模經(jīng)濟(jì)也許更加準(zhǔn)確。通常學(xué)術(shù)界把這種上述效應(yīng)，看成是所謂的企業(yè)第三利潤(rùn)源。這種利潤(rùn)必須依靠物流產(chǎn)業(yè)，單個(gè)生產(chǎn)型企業(yè)是做不到的。在西方發(fā)達(dá)國(guó)家，它們非常重視物流業(yè)的發(fā)展，物流業(yè)在其國(guó)家經(jīng)濟(jì)中處于主心骨和核心產(chǎn)業(yè)，在促進(jìn)生產(chǎn)資源加速流動(dòng)，可以作為市場(chǎng)對(duì)資源調(diào)配的潤(rùn)滑劑，使得西方國(guó)家喜歡的“看不見(jiàn)的手”原理更好地發(fā)揮作用。所以，它的健康發(fā)展已經(jīng)成為一把量具，用這把量具便能準(zhǔn)確地測(cè)量國(guó)家經(jīng)濟(jì)發(fā)展的軟實(shí)力和硬實(shí)力程度，從而可以成為判斷一個(gè)國(guó)家基礎(chǔ)產(chǎn)業(yè)生產(chǎn)能力的指標(biāo)。我們這次進(jìn)行的增值稅改革，俗稱(chēng)“營(yíng)改增”，將對(duì)整個(gè)國(guó)家的工業(yè)制造業(yè)產(chǎn)生深遠(yuǎn)的影響，這次營(yíng)業(yè)稅改征增值稅是分地區(qū)，分省份，通過(guò)試點(diǎn)逐漸向全國(guó)推廣開(kāi)來(lái)，個(gè)人認(rèn)為這次試點(diǎn)整個(gè)指導(dǎo)原則是明確的，設(shè)置試點(diǎn)原則也是科學(xué)合理的。在《試點(diǎn)方案》第一次提出“物流輔助服務(wù)”，，并且把它列入到了納稅范圍，經(jīng)過(guò)仔細(xì)研究測(cè)算，本著降低企業(yè)稅負(fù)的精神，最終敲定它所使用的稅率為6%，這檔稅率不僅可以降低物流企業(yè)在營(yíng)業(yè)稅條件下出現(xiàn)的重復(fù)納稅以及稅負(fù)偏高等問(wèn)題，而且也符合國(guó)家制定結(jié)構(gòu)性減稅的原則，產(chǎn)業(yè)的扶持力度加大，該試點(diǎn)政策使整個(gè)供應(yīng)鏈上的增值稅納稅企業(yè)可以取得更多的增值稅進(jìn)項(xiàng)稅發(fā)票，降低整條產(chǎn)業(yè)鏈的稅負(fù)。 本論文主要運(yùn)用兩種研究方法：第一種是實(shí)證研究法；第二種是規(guī)范研究法，通過(guò)這兩種方法集中關(guān)注物流業(yè)在營(yíng)業(yè)稅改征增值稅過(guò)程中的遇到的一些問(wèn)題，并嘗試性的提出解決方案。 全文共分成五個(gè)部分： 第一部分引言,概述了本論文研究相關(guān)的背景和意義,國(guó)內(nèi)外對(duì)該領(lǐng)域研究的現(xiàn)狀,并簡(jiǎn)介了本文的研究方法、可能的創(chuàng)新與不足。 第二部分主要說(shuō)明了物流行業(yè)的發(fā)展現(xiàn)狀。首先介紹了物流業(yè)的界定以及該行業(yè)在我國(guó)的產(chǎn)生和發(fā)展,重點(diǎn)介紹了目前我國(guó)物流業(yè)和西方發(fā)達(dá)國(guó)家相比都有哪些差距，以及目前所處的發(fā)展層次。 第三部分描述該行業(yè)的稅收征收情況，重點(diǎn)關(guān)注其整體物流業(yè)稅收負(fù)擔(dān)率，物流行業(yè)被稱(chēng)為“第三利潤(rùn)源”，那么物流業(yè)在實(shí)施營(yíng)業(yè)稅改征增值稅前稅收總體負(fù)擔(dān)是怎樣的，改征收增值稅稅收負(fù)擔(dān)怎樣變化，我們可以利用試點(diǎn)地區(qū)的相關(guān)數(shù)據(jù)來(lái)說(shuō)明這些變化。 第四部分針對(duì)國(guó)內(nèi)物流業(yè)營(yíng)改增過(guò)程中面臨的問(wèn)題展開(kāi)分析，主要按照物行業(yè)的流程來(lái)劃分，即物流業(yè)運(yùn)輸、倉(cāng)儲(chǔ)、配送環(huán)節(jié)，分別展示其遇見(jiàn)的問(wèn)題，然后分析物流行業(yè)發(fā)票征管的相關(guān)問(wèn)題。 第五部分根據(jù)以上分析,提出了一些推進(jìn)營(yíng)改增的政策建議:首先對(duì)第四部分提出的問(wèn)題在目前實(shí)施營(yíng)改增的基礎(chǔ)上,提出了調(diào)整原則與改革建議。 文章最后總結(jié)指出,在當(dāng)前經(jīng)濟(jì)發(fā)展形勢(shì)下,逐步實(shí)施營(yíng)改增己是必然。在改革中要著重處理好中央與地方、地方與地方以及企業(yè)與政府等各方面的利益關(guān)系,合理制定稅收分配,以實(shí)現(xiàn)經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變和產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級(jí)。
[Abstract]:The logistics industry as capital flow, information flow, logistics flow is one of the three cycle, it plays a very important role, is the transportation, storage, handling, sorting, distribution, data processing and processing integrated function of these funds into a material treatment industry, and under the condition of information therefore, from the logistics industry the function, it is not possible and other industries from the independent existence. It is an indispensable auxiliary socialized organism, its healthy development can be used as the leading indicators and orderly development of the domestic economy. To explore why logistics industry can reduce the average cost of enterprises, improve the production efficiency of manufacturing industry by the Research of this major? Due to the logistics industry as a production assistant industry the modern management knowledge into the supply chain management, improve the whole chain of enterprise efficiency, and not just a business, so As to the logistics industry contributed to the economic scale of the industry rather than a single enterprise scale economy may be more accurate. The academic circles usually the effect, as the third profit source of enterprise profit. It must rely on the logistics industry, a single production enterprise is not. In the western developed countries, they attach great importance to the development of the logistics industry, the logistics industry is the backbone and core industry in its national economy, in the promotion of production resources to accelerate the flow of the market allocation of resources can be used as lubricant, the western countries love the "invisible hand" principle to play a better role. Therefore, its healthy development has become a measure of soft power and strength degree with the measuring tool can accurately measure the development of the national economy, which can be judged a national basic industries production capacity indicators. This time we The reform of value-added tax, commonly known as "replacing business tax with value-added tax(VAT)", will have a profound impact on the country's manufacturing industry, the business tax VAT is divided into regions, provinces, through the pilot gradually to the national promotion, personally think that the pilot the guiding principle is clear, the pilot set principle is scientific and reasonable in the pilot program. "> the first time" logistics support services ", and it included in the scope of Taxation, carefully study estimates, reduce the tax burden of enterprises in spirit, to finalize its use of tax rate is 6%, the grade of tax rates can not only reduce logistics enterprises in the business tax under the condition of repetition the tax and the tax burden is high, but also in line with the national structural tax principle, industry to support efforts to increase the pilot policy of the whole supply chain of the value-added tax of enterprises can be achieved More VAT invoices to reduce the tax burden on the entire industrial chain.
This paper mainly applies two research methods: the first is the empirical research method; the second is the normative research method. Through these two methods, we concentrate on the problems encountered by the logistics industry in the process of changing the business tax to VAT, and tentatively propose solutions.
The full text is divided into five parts:
The first part is the introduction, which outlines the background and significance of this research, the current research situation in the field at home and abroad, and briefly introduces the research methods, possible innovations and shortcomings of this research.
The second part mainly explains the development status of the logistics industry. First, it introduces the definition of the logistics industry and the emergence and development of the industry in China, and focuses on the differences between China's logistics industry and western developed countries, as well as the current development level.
The third part describes the industry's tax situation, focus on the overall tax burden rate of logistics industry, the logistics industry is known as the "third profit source", then what is the logistics industry in the implementation of business tax and VAT tax the overall tax burden, change levy VAT tax burden changes, we can use the relevant data of the pilot area to illustrate these changes.
The fourth part analyzes the problems faced by the domestic logistics industry in the process of transformation and growth, mainly according to the process of the material industry, namely logistics industry transportation, warehousing, distribution links, respectively, to show the problems they met, and then analyze the related issues of the invoice collection and management in the logistics industry.
The fifth part, based on the above analysis, puts forward some policy recommendations for advancing the camp to increase: first, it puts forward the adjustment principles and reform proposals on the basis of the current implementation of the business transformation and increase in the fourth part.
At last the paper pointed out that in the current economic development situation, the gradual implementation of replacing business tax with value-added tax(VAT) is inevitable. In the process of reform should focus on dealing with the central and local governments, the local and local enterprises and government interests, establishing reasonable tax allocation, in order to achieve the optimization and upgrading of economic development mode and industrial structure.

【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F259.2;F812.42


本文編號(hào)：1763582