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

【摘要】：2013年4月10日，國(guó)務(wù)院常務(wù)會(huì)議決定進(jìn)一步擴(kuò)大交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)“營(yíng)改增”試點(diǎn)：明確自2013年8月1日起交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)“營(yíng)改增”試點(diǎn)在全國(guó)范圍內(nèi)推開(kāi)，部分現(xiàn)代服務(wù)業(yè)適當(dāng)擴(kuò)圍納入廣播影視作品的制作、播映、發(fā)行等；擇機(jī)將鐵路運(yùn)輸和郵電通信等行業(yè)納入“營(yíng)改增”試點(diǎn)。筆者認(rèn)為此次稅制改革無(wú)論是同國(guó)際稅收體系的趨同，還是對(duì)于人民群眾“還富于民”的呼聲，以及避免重復(fù)征稅，促進(jìn)交通運(yùn)輸業(yè)和服務(wù)業(yè)發(fā)展等方面的考慮，都體現(xiàn)了其先進(jìn)性和必要性。物流行業(yè)因其特殊性，在營(yíng)改增試點(diǎn)行業(yè)中涉及交通運(yùn)輸業(yè)、物流輔助服務(wù)業(yè)等，涉及范圍廣，所受影響大。為了更好地使物流行業(yè)的納稅人完成營(yíng)業(yè)稅向增值稅的順利過(guò)渡，正確進(jìn)行稅款計(jì)算、納稅申報(bào)、賬務(wù)處理等各項(xiàng)工作，通過(guò)對(duì)試點(diǎn)地區(qū)調(diào)研，針對(duì)眾多納稅人提出的物流行業(yè)“營(yíng)改增”過(guò)程中遇到的稅負(fù)增加、固定資產(chǎn)抵扣不充分以及差額征稅等方面遇到的問(wèn)題，結(jié)合不同類(lèi)型物流行業(yè)納稅人在實(shí)際操作過(guò)程中具體實(shí)務(wù)而撰寫(xiě)了本文。 本文首先闡述了選題背景和研究意義，，研究思路和方法，國(guó)內(nèi)外的研究成果，以及文章主要內(nèi)容和創(chuàng)新點(diǎn)；然后介紹了物流行業(yè)的發(fā)展現(xiàn)狀與行業(yè)特點(diǎn)，并從行業(yè)業(yè)態(tài)、納稅申報(bào)和企業(yè)稅負(fù)三個(gè)方面闡述“營(yíng)改增”對(duì)物流行業(yè)的影響；本文重點(diǎn)是以?xún)杉抑鳡I(yíng)業(yè)務(wù)不同的物流企業(yè)為實(shí)際案例，分析“營(yíng)改增”前后財(cái)稅處理的注意事項(xiàng)與差異；總結(jié)物流行業(yè)“營(yíng)改增”過(guò)程中的主要問(wèn)題和完善建議；最后總結(jié)全文，通過(guò)簡(jiǎn)單總結(jié)“營(yíng)改增”的實(shí)施成果，再次強(qiáng)調(diào)此次稅制改革對(duì)必要性。 本文通過(guò)研究認(rèn)為：自2012年1月1日上�！盃I(yíng)改增”試點(diǎn)啟動(dòng)以來(lái)，截止2013年2月1日，納入“營(yíng)改增”試點(diǎn)范圍的納稅人超過(guò)100萬(wàn)戶(hù)，試點(diǎn)當(dāng)年共實(shí)現(xiàn)減稅超過(guò)400億元。小規(guī)模納稅人稅負(fù)下降幅度平均達(dá)40%，有力支持了小微企業(yè)發(fā)展�！盃I(yíng)改增”在試點(diǎn)地區(qū)運(yùn)行的效果可以看出，此次稅制改革不僅使第三產(chǎn)業(yè)特別是服務(wù)業(yè)得到了強(qiáng)有力地發(fā)展，而且推動(dòng)了中小企業(yè)特別是小微企業(yè)的發(fā)展，更是促進(jìn)了企業(yè)經(jīng)營(yíng)組織規(guī)模的轉(zhuǎn)變，鼓勵(lì)了服務(wù)企業(yè)利用外資，企業(yè)技術(shù)創(chuàng)新得到了支持，經(jīng)濟(jì)結(jié)構(gòu)得到了優(yōu)化，加快了經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變。
[Abstract]:On April 10 , 2013 , the Standing Committee of the State Council decided to further expand the pilot of the " battalion upgrading and increase " of the transportation industry and some modern service industries : it is clear that the pilot of the " battalion upgrading and increasing " of the transportation industry and part of the modern service industry will be promoted within the whole country from August 1 , 2013 , and the appropriate expansion of some modern service industries will be included in the production , release , distribution and the like of the broadcasting and television works ;
In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the tax calculation , the tax returns and the accounting treatment are concerned . In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the tax calculation , the tax declaration and the accounting treatment are correctly carried out . In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the tax calculation , the tax reporting and the accounting treatment are correctly carried out . In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the tax calculation , tax reporting and accounting treatment are correctly carried out . In order to better enable the taxpayers of the logistics industry to complete the smooth transition of the business tax to the value - added tax , the problem of insufficient deduction of the fixed assets and the balance tax are correctly carried out , and the paper is prepared in combination with the concrete practice of the taxpayers of different types of logistics industry in the actual operation process .

Firstly , this paper expounds the background and significance of the topic selection , the research thoughts and methods , the research achievements at home and abroad , and the main content and innovation points of the article .
Then it introduces the development status quo and industry characteristics of logistics industry , and expounds the influence of " battalion reform increase " on the logistics industry from three aspects of industry status , tax reporting and enterprise tax burden ;
This paper focuses on the points of attention and difference of the financial and tax treatment before and after the " camp reform " in the case of logistics enterprises with different main business operations as practical cases .
The main problems and improvement suggestions in the process of " battalion reform and increase " in logistics industry are summarized .
At last , the article summarizes the implementation of the reform of the battalion by simply summarizing the implementation results of the " camp reform " , and emphasizes the necessity of the reform of the tax system again .

According to the research , since January 1 , 2012 , since the launch of the pilot launch of the Shanghai " Camp Improvement " , the taxpayer included more than 1 million taxpayers in the pilot scale of the " upgrading of the battalion , " and the pilot year achieved a tax reduction of more than 40 billion yuan . The effect of the tax burden on the small - scale taxpayers was 40 % , which strongly supported the development of small and medium - sized enterprises .
【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)】：F812.42;F259.2

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