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

【摘要】：作為我國(guó)稅制改革的一個(gè)重要構(gòu)成部分,營(yíng)業(yè)稅改革遲早要進(jìn)行這是毋庸置疑的,如果從長(zhǎng)計(jì)議,營(yíng)業(yè)稅改征增值稅,由原來(lái)的價(jià)內(nèi)稅轉(zhuǎn)變?yōu)閮r(jià)外稅,外購(gòu)勞務(wù)、受讓無(wú)形資產(chǎn)以及購(gòu)買(mǎi)不動(dòng)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(yíng)改增”改革的重要內(nèi)容。物流行業(yè)的“營(yíng)改增”工作從籌備、試行到全國(guó)范圍內(nèi)推廣,歷經(jīng)了 4年多時(shí)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(wèn)題。而在公司的日常經(jīng)營(yíng)中,“營(yíng)改增”對(duì)企業(yè)經(jīng)營(yíng)成效的影響同樣不容忽視。營(yíng)業(yè)稅改革之后,個(gè)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(jìng)爭(zhēng),進(jìn)一步促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整;國(guó)家的層面上,切合了社會(huì)主義市場(chǎng)經(jīng)濟(jì)的要求,對(duì)我國(guó)社會(huì)經(jīng)濟(jì)的協(xié)調(diào)和諧發(fā)展具有深遠(yuǎn)的影響。本文以投入產(chǎn)出原理為基本理論依據(jù),運(yùn)用《2012年中國(guó)投入產(chǎn)出表》的數(shù)據(jù)測(cè)算“營(yíng)改增”對(duì)物流業(yè)的稅負(fù)的影響,通過(guò)計(jì)算得出下列結(jié)論:(1)若是企業(yè)外購(gòu)項(xiàng)目全數(shù)符合國(guó)家相關(guān)要求可實(shí)現(xiàn)進(jìn)項(xiàng)稅額應(yīng)抵盡抵,則改征后物流業(yè)貨物勞務(wù)稅負(fù)及總稅負(fù)程度與改征前基本持平或有所減少;(2)若是企業(yè)外購(gòu)項(xiàng)目按照80%,60%,40%,20%四擋可抵扣進(jìn)項(xiàng)稅額的話,隨著可抵扣進(jìn)項(xiàng)的減少各行業(yè)的稅負(fù)不斷加重,當(dāng)可抵扣的比例降到20%時(shí),只有倉(cāng)儲(chǔ)業(yè)稅負(fù)與以前持平,其他行業(yè)均有較大程度的上升,鐵路運(yùn)輸業(yè)稅負(fù)最重,其次是管道運(yùn)輸業(yè)。本文從物流業(yè)經(jīng)營(yíng)成果的角度入手,分析“營(yíng)改增”這一稅制改革對(duì)企業(yè)的經(jīng)營(yíng)管理狀態(tài)造成的財(cái)務(wù)影響,通過(guò)對(duì)物流業(yè)上市企業(yè)2011-2016年與盈利能力相關(guān)的財(cái)務(wù)指標(biāo)進(jìn)行實(shí)證測(cè)算,結(jié)果顯示,“營(yíng)改增”對(duì)物流業(yè)的績(jī)效水平有促進(jìn)的積極作用,有助于物流企業(yè)做大做強(qiáng)。另外,由于物流業(yè)具有一體化經(jīng)營(yíng)的特性,稅率太過(guò)分散不方便征管,而且操作過(guò)程中一些具體問(wèn)題還有待明確,這些問(wèn)題都反映了目前的“營(yíng)改增”政策還需要進(jìn)一步“去其糟粕,取其精華”。針對(duì)所出現(xiàn)的問(wèn)題,本文在梳理和借鑒外國(guó)物流產(chǎn)業(yè)政策經(jīng)驗(yàn)后,提出完善我國(guó)物流業(yè)營(yíng)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F259.2

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