本文關(guān)鍵詞： 物流業(yè) 營業(yè)稅改征增值稅 營改增　出處：《北京交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：作為我國稅制改革的一個重要構(gòu)成部分,營業(yè)稅改革遲早要進行這是毋庸置疑的,如果從長計議,營業(yè)稅改征增值稅,由原來的價內(nèi)稅轉(zhuǎn)變?yōu)閮r外稅,外購勞務(wù)、受讓無形資產(chǎn)以及購買不動產(chǎn)可以抵扣,創(chuàng)立合理的稅率制度和完善的征管制度都是“營改增”改革的重要內(nèi)容。物流行業(yè)的“營改增”工作從籌備、試行到全國范圍內(nèi)推廣,歷經(jīng)了 4年多時間,其目的主要是優(yōu)化企業(yè)投資布局、減輕需要承擔(dān)的稅收以及消除重復(fù)征稅等等問題。而在公司的日常經(jīng)營中,“營改增”對企業(yè)經(jīng)營成效的影響同樣不容忽視。營業(yè)稅改革之后,個別地區(qū)可以提高資源配置和效率;在行業(yè)的角度,有利于行業(yè)間良性競爭,進一步促進產(chǎn)業(yè)結(jié)構(gòu)調(diào)整;國家的層面上,切合了社會主義市場經(jīng)濟的要求,對我國社會經(jīng)濟的協(xié)調(diào)和諧發(fā)展具有深遠的影響。本文以投入產(chǎn)出原理為基本理論依據(jù),運用《2012年中國投入產(chǎn)出表》的數(shù)據(jù)測算“營改增”對物流業(yè)的稅負的影響,通過計算得出下列結(jié)論:(1)若是企業(yè)外購項目全數(shù)符合國家相關(guān)要求可實現(xiàn)進項稅額應(yīng)抵盡抵,則改征后物流業(yè)貨物勞務(wù)稅負及總稅負程度與改征前基本持平或有所減少;(2)若是企業(yè)外購項目按照80%,60%,40%,20%四擋可抵扣進項稅額的話,隨著可抵扣進項的減少各行業(yè)的稅負不斷加重,當(dāng)可抵扣的比例降到20%時,只有倉儲業(yè)稅負與以前持平,其他行業(yè)均有較大程度的上升,鐵路運輸業(yè)稅負最重,其次是管道運輸業(yè)。本文從物流業(yè)經(jīng)營成果的角度入手,分析“營改增”這一稅制改革對企業(yè)的經(jīng)營管理狀態(tài)造成的財務(wù)影響,通過對物流業(yè)上市企業(yè)2011-2016年與盈利能力相關(guān)的財務(wù)指標(biāo)進行實證測算,結(jié)果顯示,“營改增”對物流業(yè)的績效水平有促進的積極作用,有助于物流企業(yè)做大做強。另外,由于物流業(yè)具有一體化經(jīng)營的特性,稅率太過分散不方便征管,而且操作過程中一些具體問題還有待明確,這些問題都反映了目前的“營改增”政策還需要進一步“去其糟粕,取其精華”。針對所出現(xiàn)的問題,本文在梳理和借鑒外國物流產(chǎn)業(yè)政策經(jīng)驗后,提出完善我國物流業(yè)營業(yè)稅改征增值稅政策體制的建議及看法。
[Abstract]:As an important part of the tax system reform in our country, the business tax reform will be carried out sooner or later. If the business tax is discussed in the long run, the business tax will be changed to value added tax, which will be changed from the original internal tax to the external value tax. The purchase of labor services, the transfer of intangible assets and the purchase of real estate may be deducted. The establishment of a reasonable tax rate system and the perfect collection and management system are important contents of the reform of "business reform and increase". The logistics industry "business reform and increase" work from preparation, trial to nationwide promotion, after more than 4 years. Its purpose is to optimize the investment layout of enterprises, reduce the need to bear the tax and eliminate the problem of double taxation, and in the day-to-day operation of the company. After the reform of business tax, individual regions can improve resource allocation and efficiency. From the perspective of the industry, it is beneficial to the benign competition among the industries and further promotes the adjustment of the industrial structure; At the national level, it meets the requirements of the socialist market economy, and has a far-reaching impact on the harmonious development of China's social economy. This paper takes the input-output principle as the basic theoretical basis. This paper uses the data of China input-output table in 2012 to measure the impact of "business reform and increase" on the tax burden of logistics industry. By calculating the following conclusion: 1) if the total number of items purchased out of the enterprise is in line with the relevant requirements of the country, the income tax should be fully offset. Then the logistics industry after the levy of goods and services tax burden and the total tax burden is basically the same or reduced before the levy; 2) if enterprises buy out items in accordance with 80%, 60% or 40% or 20% of the income tax, the tax burden on various industries will continue to increase with the reduction of deductible income. When the percentage of deductible reduced to 20, only the warehousing industry tax burden is the same as before, other industries have a greater degree of rise, the railway transport industry tax burden the heaviest. Secondly, the pipeline transportation industry. From the point of view of the logistics industry, this paper analyzes the financial impact of the tax system reform on the operation and management of enterprises. Through the empirical calculation of the financial indicators related to profitability of the listed enterprises in logistics industry from 2011 to 2016, the results show that "business reform and increase" has a positive role in promoting the performance level of logistics industry. In addition, due to the logistics industry with the characteristics of integrated management, tax rates are too dispersed and inconvenient to collect and manage, and some specific problems in the operation process still need to be clarified. These problems reflect that the current policy of "business reform and increase" still needs to further "discard its dross, take its essence". In view of the problems, this paper combs and draws lessons from the experience of foreign logistics industry policy. This paper puts forward some suggestions and opinions on how to perfect the policy system of changing the business tax of logistics industry into value added tax in our country.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F259.2

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