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

【摘要】：由于受國(guó)際金融危機(jī)和全球經(jīng)濟(jì)放緩的影響，我國(guó)的實(shí)體經(jīng)濟(jì)依然面臨嚴(yán)峻的挑戰(zhàn)，一方面是對(duì)我國(guó)的實(shí)體經(jīng)濟(jì)尤其是出口造成較大的沖擊，另一方面是我國(guó)本身的增長(zhǎng)源泉受到挑戰(zhàn)，資源問題、環(huán)境問題以及勞動(dòng)力成本上升，制約了制造業(yè)和服務(wù)業(yè)的健康持續(xù)發(fā)展。為了逐步解決我國(guó)經(jīng)濟(jì)發(fā)展中的不平衡、不協(xié)調(diào)、不可持續(xù)問題，繼續(xù)加強(qiáng)和改善宏觀調(diào)控，加快經(jīng)濟(jì)結(jié)構(gòu)調(diào)整，國(guó)家在“十二五”期間提出了“穩(wěn)增長(zhǎng)、調(diào)結(jié)構(gòu)、保民生、促穩(wěn)定”的發(fā)展方向，大力發(fā)展第三產(chǎn)業(yè)，尤其是現(xiàn)代服務(wù)業(yè)，著力擴(kuò)大內(nèi)需，特別是消費(fèi)需求,保持投資合理增長(zhǎng),推進(jìn)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)。進(jìn)一步加快財(cái)稅體制改革，積極構(gòu)建有利于轉(zhuǎn)變我國(guó)經(jīng)濟(jì)發(fā)展模式的財(cái)稅體制，改革和完善稅收制度的主體框架。明確了“擴(kuò)大增值稅征收范圍，相應(yīng)調(diào)減營(yíng)業(yè)稅等稅收”的改革方向。并先后在上海、北京等省市進(jìn)行了結(jié)構(gòu)性減稅的“營(yíng)業(yè)稅改增值稅”試點(diǎn)工作。從2013年8月1日起，在全國(guó)交通運(yùn)輸業(yè)和部分服務(wù)業(yè)全面推行試點(diǎn)工作。 縱觀從上海試點(diǎn)到今天的全面推開的試行過程中，“營(yíng)改增”對(duì)各行業(yè)的影響存在較大差異，對(duì)于部分服務(wù)業(yè)稅負(fù)下降，達(dá)到了預(yù)期的目的。而對(duì)于現(xiàn)代物流業(yè)來說，不但稅負(fù)上升，還存在業(yè)務(wù)劃分不清，進(jìn)項(xiàng)抵扣不足，增值稅專用發(fā)票取得困難，增值稅抵扣鏈條斷裂等一系列的問題。與國(guó)家改革的初衷相去甚遠(yuǎn)，嚴(yán)重影響和制約了我國(guó)現(xiàn)代物流業(yè)的發(fā)展。現(xiàn)代物流業(yè)作為一個(gè)與國(guó)民經(jīng)濟(jì)各個(gè)領(lǐng)域息息相關(guān)的行業(yè)，在國(guó)民經(jīng)濟(jì)的發(fā)展中發(fā)揮著非常重要的作用。從一定意義上說，本次稅制改革給了現(xiàn)代物流業(yè)一個(gè)致命的打擊，經(jīng)過兩年多的試點(diǎn)，現(xiàn)代物流業(yè)稅負(fù)普遍上升，部分中小物流企業(yè)在漲價(jià)無門的情況下，已處于倒閉的境地，紛紛轉(zhuǎn)行。 為了探尋“營(yíng)改增”對(duì)現(xiàn)代物流業(yè)的影響，本文通過對(duì)營(yíng)業(yè)稅、增值稅、營(yíng)業(yè)稅改增值稅、物流業(yè)等概念的綜述，結(jié)合現(xiàn)代物流業(yè)的業(yè)務(wù)特點(diǎn)，運(yùn)用實(shí)證、文獻(xiàn)、調(diào)查以及定量定性分析法，從政策、技術(shù)、操作層面，研究“營(yíng)改增”稅收政策對(duì)現(xiàn)代物流業(yè)的影響，找出現(xiàn)代物流業(yè)“營(yíng)改增”試點(diǎn)存在的問題以及解決之道，為行業(yè)下一步的生產(chǎn)經(jīng)營(yíng)提供決策依據(jù)，同時(shí)也希望能為財(cái)稅部門和試點(diǎn)地區(qū)納稅人提供一定的參考和借鑒。政策方面，國(guó)家稅務(wù)總局應(yīng)及時(shí)發(fā)現(xiàn)和正視本次稅改的不足，對(duì)政策予以修正，這主要包括對(duì)交通運(yùn)輸業(yè)和物流輔助業(yè)的行業(yè)重新劃分，將本屬于現(xiàn)代物流業(yè)一部分的交通運(yùn)輸業(yè)回歸現(xiàn)代物流業(yè)，將其劃歸一類，，統(tǒng)一和降低稅率，以修復(fù)增值稅的抵扣鏈條，讓稅收政策與現(xiàn)代物流的業(yè)務(wù)有機(jī)統(tǒng)一，以真正實(shí)現(xiàn)結(jié)構(gòu)性減稅的目的，促進(jìn)現(xiàn)代物流業(yè)的可持續(xù)快速發(fā)展。
[Abstract]:Due to the impact of the international financial crisis and the global economic slowdown, China's real economy still faces severe challenges. On the one hand, it has a great impact on China's real economy, especially its export. On the other hand, the source of our own growth is challenged, resource problems, environmental problems and rising labor costs have been restricted. In order to gradually solve the unbalanced, uncoordinated and unsustainable problems in the economic development of our country, we will continue to strengthen and improve macro regulation and speed up the adjustment of economic structure. In the period of "12th Five-Year", the state put forward the development direction of "steady growth, adjustment structure, people's livelihood and stability". The three industry, especially the modern service industry, focuses on expanding domestic demand, especially consumption demand, maintaining a reasonable increase in investment, promoting the optimization and upgrading of the industrial structure, speeding up the reform of the fiscal and tax system, constructing a financial and tax system conducive to transforming the economic development model of our country, and reforming and perfecting the main frame of the tax system. The reform direction of the value tax collection scope and the reduction of business tax, etc., has been carried out in Shanghai, Beijing and other provinces and cities. The pilot work of "value-added tax on business tax reform" has been carried out in Shanghai, Beijing and other provinces and cities. Since August 1, 2013, the national transportation and part of the service industry has been fully implemented.
Throughout the trial process from Shanghai pilot to today's comprehensive promotion, there is a great difference in the impact of the "camp to increase" on various industries, and the tax burden of some services has fallen, reaching the desired goal. For the modern logistics industry, not only the tax burden is rising, but also the business division is not clear, the entry deduction is insufficient, the value-added tax special invoices are taken. A series of problems, such as the difficulty and the fracture of the VAT deduction chain, are far from the original intention of the national reform, which seriously affects and restricts the development of the modern logistics industry in our country. The modern logistics industry plays a very important role in the development of the national economy as an industry closely related to the various fields of national economy. In a sense, the reform of the tax system has been a fatal blow to the modern logistics industry. After more than two years of pilot, the tax burden of the modern logistics industry has risen generally.
In order to explore the influence of "camping and increasing" on the modern logistics industry, this article reviews the concept of business tax, VAT, VAT, logistics industry and other concepts, combining with the business characteristics of modern logistics industry, using empirical, literature, investigation and quantitative qualitative analysis method, political policy, technology and operation level, and studying the tax policy of "camp to increase". The impact of modern logistics industry, to find out the existing problems and solutions to the "camp to increase" in the modern logistics industry, provide the decision-making basis for the next production and operation of the industry, and also hope to provide some reference and reference for the tax departments and the taxpayers in the pilot area. The shortage of sub tax reform, the amendment of the policy, which mainly includes the re division of transportation and logistics industry, the return to the modern logistics industry, which belongs to the part of the modern logistics industry, and the unification and reduction of the tax rate to repair the deductible chain of the value-added tax, and let the tax policy and the modern logistics. The business is organically unified so as to achieve the goal of structural tax reduction and promote the sustainable and rapid development of the modern logistics industry.
【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
【分類號(hào)】：F259.23;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 洪波;提升當(dāng)前我國(guó)中小型物流企業(yè)綜合競(jìng)爭(zhēng)力的途徑[J];上海第二工業(yè)大學(xué)學(xué)報(bào);2005年S1期

2 雒艷;;營(yíng)改增對(duì)交通運(yùn)輸業(yè)及其上下游企業(yè)的影響分析[J];商業(yè)會(huì)計(jì);2013年04期

3 ;關(guān)于物流業(yè)營(yíng)業(yè)稅改征增值稅試點(diǎn)情況的調(diào)研報(bào)告及政策建議[J];中國(guó)商貿(mào);2012年15期

4 ;打造“營(yíng)改增”升級(jí)版[J];中國(guó)稅務(wù);2013年08期

5 李發(fā)鑫;;“營(yíng)改增”的挑戰(zhàn)和對(duì)策[J];運(yùn)輸經(jīng)理世界;2013年01期

本文編號(hào)：1935005