本文關(guān)鍵詞： 物流企業(yè) 營業(yè)稅改增值稅 稅收優(yōu)化　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：“營業(yè)稅改增值稅”是我國稅制改革的重要環(huán)節(jié)，是打破現(xiàn)行雙稅并行格局、避免重復(fù)納稅、促進經(jīng)濟結(jié)構(gòu)調(diào)整的戰(zhàn)略性舉措，自2012年1月1日在上海交通運輸業(yè)和部分現(xiàn)代服務(wù)業(yè)范圍內(nèi)試點推行以來備受矚目，并于2013年8月在全國鋪開，吉林省也是在此批改革中被納入進來。此次改革使相關(guān)行業(yè)受到不同程度的影響，其中首當(dāng)其沖的就是物流業(yè)。 作為新興服務(wù)型產(chǎn)業(yè)，物流業(yè)盡管在我國起步較晚，但是發(fā)展勢頭強勁。尤其是在吉林省汽車、農(nóng)業(yè)、醫(yī)藥、化工等支柱性行業(yè)迅速發(fā)展的背景下，對物流行業(yè)的需求和要求也日漸提升，如何利用稅制改革的契機加快吉林省物流業(yè)進一步發(fā)展成為擺在面前的關(guān)鍵問題。因此，本文通過對吉林省物流企業(yè)改革后的變化進行研究，總結(jié)其影響并提出相應(yīng)對策，力圖為進一步推動稅制改革和物流企業(yè)發(fā)展提供理論和實踐指導(dǎo)。 本文首先介紹了論文的研究背景和意義，在總結(jié)之前學(xué)者理論的基礎(chǔ)上，對營業(yè)稅改增值稅的相關(guān)概念及必要性分析進行闡述，通過以長春市物流企業(yè)情況為例，對吉林省營業(yè)稅改增值稅的開展情況進行調(diào)研，指出吉林省物流企業(yè)在此次改革后出現(xiàn)的問題。之后，分別從對物流業(yè)行業(yè)業(yè)態(tài)、對一般納稅人和小規(guī)模納稅人的財稅處理、發(fā)票管理及納稅申報、企業(yè)稅負(fù)、上下游企業(yè)的影響進行分析，全面地展示了稅制改革給物流企業(yè)帶來的變化。最后，本文針對吉林省物流企業(yè)在營改增過程中出現(xiàn)的問題，從試點地區(qū)經(jīng)驗和吉林省物流企業(yè)實際情況兩個方面提出對策建議，，以發(fā)揮新稅制環(huán)境的優(yōu)勢，打通物流業(yè)稅收鏈條上的阻礙，推動吉林省物流企業(yè)的規(guī)范化發(fā)展和經(jīng)濟的全面騰飛。
[Abstract]:"Business tax to value added tax" is an important link in the tax system reform of our country. It is a strategic measure to break the current dual tax pattern, avoid repeated tax payment and promote the adjustment of economic structure. Since January 1st 2012 in Shanghai transportation and part of the modern service industry within the scope of pilot implementation of the project has attracted much attention, and in August 2013 in the national spread. Jilin Province was also included in the reforms, which have affected the relevant industries to varying degrees, with the logistics sector bearing the brunt of the reforms. As a new service industry, the logistics industry in China started late, but the momentum of development is strong, especially in Jilin Province automobile, agriculture, medicine, chemical and other pillar industries rapid development background. Logistics industry demand and requirements are also increasing, how to make use of the opportunity of tax reform to speed up the further development of logistics industry in Jilin Province has become a key issue. By studying the changes of logistics enterprises after reform in Jilin Province, this paper summarizes its influence and puts forward corresponding countermeasures, in order to provide theoretical and practical guidance for further promoting the reform of tax system and the development of logistics enterprises. This paper first introduces the research background and significance of the paper, on the basis of summing up the theory of scholars before, on the business tax reform of value-added tax related concepts and necessity analysis. By taking Changchun logistics enterprises as an example, this paper investigates the development of business tax reform and value-added tax in Jilin Province, and points out the problems of logistics enterprises in Jilin Province after this reform. Respectively from the logistics industry form, the general taxpayer and small-scale taxpayers of the financial and tax treatment, invoice management and tax returns, corporate tax burden, upstream and downstream enterprise impact analysis. Finally, this paper aims at the problems of logistics enterprises in Jilin Province in the process of business transformation. From the experience of the pilot area and the actual situation of logistics enterprises in Jilin Province, the countermeasures and suggestions are put forward in order to give full play to the advantages of the new tax environment and to overcome the obstacles in the tax chain of the logistics industry. Promote the standardized development of logistics enterprises in Jilin Province and the overall take-off of the economy.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F259.23;F812.42

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