發(fā)布時間：2019-01-10 17:23

【摘要】：2012年我國實施"營改增"結(jié)構(gòu)性稅制改革,對物流業(yè)的長遠發(fā)展產(chǎn)生極其重大的影響。蘇南地區(qū)是江蘇物流產(chǎn)業(yè)發(fā)展的聚集地,蘇錫常地區(qū)"營改增"后對增值稅收入和營業(yè)稅收入增長速度產(chǎn)生影響,試點企業(yè)稅負明顯下降,減稅效果明顯。然而,物流企業(yè)稅負有增有減,物流業(yè)認定標準、稅率不統(tǒng)一,一般納稅人認定標準過高,小規(guī)模納稅人代開增值稅發(fā)票存在風(fēng)險等問題突出。針對蘇錫常物流企業(yè)"營改增"現(xiàn)狀,提出相應(yīng)解決措施,促進蘇南物流行業(yè)健康有序發(fā)展。
[Abstract]:The implementation of the structural tax system reform in 2012 has a great impact on the long-term development of the logistics industry. Southern Jiangsu is a gathering place for the development of logistics industry in Jiangsu Province. After "business reform and increase" in Suxi-Changzhou area, it has an impact on the growth rate of value-added tax revenue and business tax revenue, and the tax burden of the pilot enterprises is obviously reduced, and the effect of tax reduction is obvious. However, the logistics enterprise tax burden has increased and decreased, logistics industry standards, tax rates are not uniform, the general taxpayer to identify the standard is too high, small-scale taxpayers issued value-added tax invoices on behalf of the risk of outstanding problems. In view of the current situation of "changing and increasing" in Su Xi Chang logistics enterprises, the corresponding measures are put forward to promote the healthy and orderly development of the logistics industry in southern Jiangsu.
【作者單位】： 無錫太湖學(xué)院商學(xué)院;江蘇蘇州市吳中區(qū)國稅局;
【基金】：江蘇高校哲學(xué)社會科學(xué)研究基金指導(dǎo)項目“‘營改增’對蘇南稅收經(jīng)濟的影響研究”(項目編號:2014SJD403)
【分類號】：F812.42;F259.23
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本文編號：2406588