本文選題：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】：現(xiàn)代物流業(yè)是集交通運(yùn)輸業(yè)、倉(cāng)儲(chǔ)業(yè)、貨運(yùn)代理業(yè)和信息業(yè)等為一體的復(fù)合型服務(wù)產(chǎn)業(yè)，其進(jìn)展是大家所關(guān)注的焦點(diǎn)。國(guó)家“十一五”和“十二五”兩個(gè)五年規(guī)劃綱要明確提出切實(shí)降低現(xiàn)代物流企業(yè)的稅負(fù)，促進(jìn)物流業(yè)更好、更快的發(fā)展。為了大力發(fā)展物流業(yè)，首要問(wèn)題就是完善當(dāng)前的稅收制度，解決貨物和勞務(wù)稅制中的重復(fù)征稅問(wèn)題成了當(dāng)務(wù)之急，因此國(guó)家出臺(tái)了一項(xiàng)結(jié)構(gòu)性減稅措施—“營(yíng)業(yè)稅改征增值稅”。 所謂“營(yíng)改增”，是營(yíng)業(yè)稅改征增值稅的簡(jiǎn)稱(chēng)，，就是將當(dāng)前我國(guó)繳納營(yíng)業(yè)稅的個(gè)別行業(yè)，改為繳納增值稅，被看作是繼2009年增值稅轉(zhuǎn)型改革之后，又一次重要的結(jié)構(gòu)性減稅措施。國(guó)務(wù)院決定在2012年1月1日把上海作為首個(gè)試點(diǎn)地區(qū)，將交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)開(kāi)展?fàn)I業(yè)稅改征增值稅的試點(diǎn)，人們對(duì)這項(xiàng)減稅政策寄予厚望。自2012年8月1日起至年底，將交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)營(yíng)業(yè)稅改征增值稅試點(diǎn)范圍，由上海市分批擴(kuò)大至北京、天津、江蘇、浙江、安徽、福建、湖北、廣東和廈門(mén)、深圳10個(gè)省（直轄市、計(jì)劃單列市）。從2013年8月1日起在全國(guó)范圍內(nèi)開(kāi)展交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)營(yíng)業(yè)稅改征增值稅試點(diǎn)的相關(guān)稅收政策1。原則上，“營(yíng)改增”應(yīng)以不增加企業(yè)稅負(fù)為目的，但物流行業(yè)成本構(gòu)成比較特殊，部分企業(yè)用于可抵扣的進(jìn)項(xiàng)稅額不足，造成物流企業(yè)稅負(fù)不均的現(xiàn)象。 本文創(chuàng)新點(diǎn)在于實(shí)證分析方面，實(shí)證分析包括三個(gè)方面：一是對(duì)現(xiàn)代物流業(yè)尤其是交通運(yùn)輸業(yè)“營(yíng)改增”的影響研究，通過(guò)盡可能祥盡的樣本數(shù)據(jù)，比較交通運(yùn)輸業(yè)和物流輔助服務(wù)業(yè)營(yíng)業(yè)稅改征增值稅前后稅負(fù)情況進(jìn)行測(cè)算，對(duì)交通運(yùn)輸業(yè)上市公司的年報(bào)進(jìn)行了具體分析，再結(jié)合具體案例進(jìn)行分析，從促進(jìn)物流業(yè)發(fā)展的角度出發(fā)，進(jìn)而得出在交通運(yùn)輸業(yè)相對(duì)合理的增值稅稅率，提出相應(yīng)的政策建議；二是“營(yíng)改增”對(duì)物流輔助服務(wù)稅負(fù)影響的實(shí)證研究，結(jié)合具體案例分析改革前后的稅負(fù)變化，并對(duì)其原因進(jìn)行分析；三是對(duì)云南××物流企業(yè)的實(shí)證研究，根據(jù)集團(tuán)年報(bào)，對(duì)其所屬相關(guān)企業(yè)在改革前后的稅負(fù)變化進(jìn)行詳細(xì)分析。 本文的不足之處在于只選取了交通運(yùn)輸業(yè)的13家上市公司2011年的財(cái)務(wù)數(shù)據(jù)進(jìn)行分析，樣本數(shù)據(jù)比較少，再加上每家上市公司的上市時(shí)間、主營(yíng)業(yè)務(wù)和規(guī)模程度的不同，本文的分析結(jié)果可能不能反映全部交通運(yùn)輸業(yè)的稅負(fù)變化情況，與每一家企業(yè)的具體情況存在差異。這可能導(dǎo)致本文的結(jié)論與實(shí)際情況產(chǎn)生式一定的偏差，希望以后對(duì)此做出更深入的研究。
[Abstract]:Modern logistics industry is a complex service industry which integrates transportation industry, storage industry, freight forwarding industry and information industry, and its development is the focus of attention. The national "11th Five-Year Plan" and "the twelfth five-year plan" clearly put forward to reduce the tax burden of modern logistics enterprises and promote the logistics industry to develop better and faster. In order to vigorously develop the logistics industry, the first and foremost problem is to improve the current tax system and solve the problem of double taxation in the tax system of goods and services. As a result, the country introduced a structural tax reduction measures-"Business tax converted to value added tax." The so-called "business reform and increase" is the abbreviation of business tax reform and value-added tax, which is to change individual industries that currently pay business tax in our country to pay value-added tax. This is seen as a follow-up to the reform of value-added tax transformation in 2009. Another important structural tax cut. The State Council has decided to take Shanghai as the first pilot area on January 1, 2012, and the traffic transportation industry and some modern service industries will be put on a pilot basis to levy value-added tax. People have high hopes for this tax reduction policy. From August 1, 2012 to the end of 2012, the scope of VAT will be extended from Shanghai to Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Guangdong and Xiamen. Shenzhen 10 provinces (municipalities directly under the Central Government, separately listed cities). From Aug. 1, 2013, the related tax policy of the transportation industry and part of modern service business tax will be changed to VAT in the whole country. In principle, "business reform and increase" should be aimed at not increasing the tax burden of enterprises, but the cost composition of logistics industry is quite special, and some enterprises have insufficient income tax which can be deducted, resulting in the phenomenon of uneven tax burden of logistics enterprises. The innovation of this paper lies in the empirical analysis, which includes three aspects: first, the research on the influence of the modern logistics industry, especially the transportation industry, through the best possible sample data, Comparing the tax burden before and after the business tax of transportation industry and logistics auxiliary service industry is changed to VAT, the annual report of listed companies in transportation and transportation industry is analyzed concretely, and then combined with specific cases to analyze the tax burden. From the point of view of promoting the development of logistics industry, this paper concludes that the relatively reasonable VAT tax rate in the transportation industry is relatively reasonable, and puts forward corresponding policy recommendations; second, the empirical study on the impact of "business reform and increase" on the tax burden of logistics ancillary services. Combined with specific cases to analyze the changes of tax burden before and after the reform, and analyze the reasons; third, the empirical study of Yunnan 脳 脳 logistics enterprises, according to the annual report of the group, the changes of tax burden of the related enterprises before and after the reform are analyzed in detail. The deficiency of this paper is that only 13 listed companies in transportation industry are selected to analyze the financial data in 2011. The sample data are relatively small, plus the time of listing of each listed company, the difference of the main business and the scale of each listed company. The results of this paper may not reflect the changes of the tax burden of the transportation industry, which is different from the specific situation of each enterprise. This may lead to a certain deviation between the conclusion of this paper and the actual situation.
【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

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