本文選題：物流業(yè)　切入點：營業(yè)稅改征增值稅　出處：《北京交通大學(xué)》2014年碩士論文

【摘要】：摘要：在交通運輸業(yè)、郵政業(yè)、電信業(yè)和部分現(xiàn)代服務(wù)業(yè)領(lǐng)域?qū)嵭袪I業(yè)稅改征增值稅是我國繼1994年實行分稅制改革后的一項重大稅制改革,也是推動產(chǎn)業(yè)結(jié)構(gòu)調(diào)整、促進經(jīng)濟發(fā)展轉(zhuǎn)型的重大舉措。作為此次改革所涉及的最重要行業(yè)之一,營業(yè)稅改征增值稅政策對物流業(yè)的發(fā)展具有深遠影響,其中對物流業(yè)稅收負擔(dān)的影響尤為重大。 本文基于投入產(chǎn)出原理,運用《2010年中國投入產(chǎn)出延長表》和重點物流企業(yè)調(diào)查數(shù)據(jù)分別測算改征增值稅政策對物流產(chǎn)業(yè)和各板塊稅負的影響�！�2010年中國投入產(chǎn)出延長表》測算顯示,如果企業(yè)全部外購項目都符合規(guī)定可實現(xiàn)進項稅額抵扣,則改征后物流業(yè)貨物勞務(wù)稅負及總稅負水平與改征前基本持平并略有減少。但實務(wù)中企業(yè)發(fā)生的購進項目實際可抵扣進項稅額僅為65%左右,按此比例計算改征后物流業(yè)貨物勞務(wù)稅負和總稅負分別增加1.70%和1.40%。通過對927家重點物流企業(yè)2008-2012年納稅情況進行調(diào)查與分析,測算結(jié)果顯示,改征增值稅后交通運輸業(yè)和快遞業(yè)稅負增加最多,其次是貨物代理業(yè)和其他物流業(yè),倉儲業(yè)基本持平。 此外,物流業(yè)營業(yè)稅改征增值稅政策還存在各環(huán)節(jié)稅率不統(tǒng)一問題仍未解決、操作過程中一些具體問題亟待明確等問題,反映目前“營改增”政策還存在一定不足。針對物流業(yè)營業(yè)稅改征增值稅所出現(xiàn)的問題,本文在梳理、研究國外物流業(yè)貨物與勞務(wù)稅稅收政策的基礎(chǔ)上,借鑒各國物流業(yè)稅收政策經(jīng)驗,提出完善我國物流業(yè)營業(yè)稅改征增值稅政策的建議,并對建議所產(chǎn)生的效果進行定量的分析。
[Abstract]:Major measures to promote economic development and transformation.As one of the most important industries involved in the reform, business tax reform and value-added tax policy have a profound impact on the development of logistics industry, especially on the tax burden of logistics industry.Based on the input-output principle,The impact of the change of value-added tax policy on the logistics industry and the tax burden of each plate is calculated by using the extended input-output table of China in 2010 and the survey data of key logistics enterprises.If all the items purchased out of the country are in accordance with the regulations, the tax burden and the total tax burden of goods and services in the logistics industry will be basically equal to and slightly reduced after the change.However, the actual deductible tax amount of the purchase items in practice is only about 65%, and the tax burden on goods and services and the total tax burden on the logistics industry are increased by 1.70% and 1.40% respectively.Through the investigation and analysis of the tax situation of 927 key logistics enterprises from 2008 to 2012, the results show that the tax burden of transportation and express industry increases the most after the change of value-added tax, followed by the freight agency industry and other logistics industry, and the storage industry is basically flat.In addition, there are still some problems in the process of logistics business tax reform and value-added tax collection, such as the inconsistent tax rate in various links, and some specific problems in the operation process, which reflect that there are still some deficiencies in the current "business reform and increase" policy.In view of the problem that logistics business tax changes to value added tax, this paper studies the tax policy of goods and services of foreign logistics industry, and draws lessons from the experience of various countries' logistics industry tax policy.This paper puts forward the suggestion of perfecting the policy of changing the business tax of logistics industry into VAT in our country, and makes a quantitative analysis on the effect of the suggestion.
【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】：2014
【分類號】：F259.2;F812.42

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