物流业营业税改征增值税的问题研究

发布时间：2018-04-17 12:20

  本文选题：营改增 + 物流业　； 参考：《云南财经大学》2014年硕士论文

【摘要】：物流业作为资金流、信息流、物流三大循环流之一，有着极其重要的作用，是将运输、仓储、装卸、整理、配送、物料处理以及信息化条件下的大数据处理和资金处理这些功能融于一身的综合型产业，因此，从物流业功能上来说，它不可能和其他产业脱离而独立存在，它是辅助社会化大生产不可缺少的有机体，它的健康发展可以作为国内经济的有序发展的前导指标。探究物流业为何能够降低企业的平均成本，提高工业制造业的生产效率？经研究这主要归功于物流业作为生产型辅助行业能够将现代的管理学知识融入到供应链管理之中，提高整条链子上的企业效率，而不是单单一家企业，所以可以看成是物流业促成了行业的规模经济而不是单个企业规模经济也许更加准确。通常学术界把这种上述效应，看成是所谓的企业第三利润源。这种利润必须依靠物流产业，单个生产型企业是做不到的。在西方发达国家，它们非常重视物流业的发展，物流业在其国家经济中处于主心骨和核心产业，在促进生产资源加速流动，可以作为市场对资源调配的润滑剂，使得西方国家喜欢的“看不见的手”原理更好地发挥作用。所以，它的健康发展已经成为一把量具，用这把量具便能准确地测量国家经济发展的软实力和硬实力程度，从而可以成为判断一个国家基础产业生产能力的指标。我们这次进行的增值税改革，俗称“营改增”，将对整个国家的工业制造业产生深远的影响，这次营业税改征增值税是分地区，分省份，通过试点逐渐向全国推广开来，个人认为这次试点整个指导原则是明确的，设置试点原则也是科学合理的。在《试点方案》第一次提出“物流辅助服务”，，并且把它列入到了纳税范围，经过仔细研究测算，本着降低企业税负的精神，最终敲定它所使用的税率为6%，这档税率不仅可以降低物流企业在营业税条件下出现的重复纳税以及税负偏高等问题，而且也符合国家制定结构性减税的原则，产业的扶持力度加大，该试点政策使整个供应链上的增值税纳税企业可以取得更多的增值税进项税发票，降低整条产业链的税负。 本论文主要运用两种研究方法：第一种是实证研究法；第二种是规范研究法，通过这两种方法集中关注物流业在营业税改征增值税过程中的遇到的一些问题，并尝试性的提出解决方案。 全文共分成五个部分： 第一部分引言,概述了本论文研究相关的背景和意义,国内外对该领域研究的现状,并简介了本文的研究方法、可能的创新与不足。 第二部分主要说明了物流行业的发展现状。首先介绍了物流业的界定以及该行业在我国的产生和发展,重点介绍了目前我国物流业和西方发达国家相比都有哪些差距，以及目前所处的发展层次。 第三部分描述该行业的税收征收情况，重点关注其整体物流业税收负担率，物流行业被称为“第三利润源”，那么物流业在实施营业税改征增值税前税收总体负担是怎样的，改征收增值税税收负担怎样变化，我们可以利用试点地区的相关数据来说明这些变化。 第四部分针对国内物流业营改增过程中面临的问题展开分析，主要按照物行业的流程来划分，即物流业运输、仓储、配送环节，分别展示其遇见的问题，然后分析物流行业发票征管的相关问题。 第五部分根据以上分析,提出了一些推进营改增的政策建议:首先对第四部分提出的问题在目前实施营改增的基础上,提出了调整原则与改革建议。 文章最后总结指出,在当前经济发展形势下,逐步实施营改增己是必然。在改革中要着重处理好中央与地方、地方与地方以及企业与政府等各方面的利益关系,合理制定税收分配,以实现经济发展方式转变和产业结构的优化升级。
[Abstract]:The logistics industry as capital flow, information flow, logistics flow is one of the three cycle, it plays a very important role, is the transportation, storage, handling, sorting, distribution, data processing and processing integrated function of these funds into a material treatment industry, and under the condition of information therefore, from the logistics industry the function, it is not possible and other industries from the independent existence. It is an indispensable auxiliary socialized organism, its healthy development can be used as the leading indicators and orderly development of the domestic economy. To explore why logistics industry can reduce the average cost of enterprises, improve the production efficiency of manufacturing industry by the Research of this major? Due to the logistics industry as a production assistant industry the modern management knowledge into the supply chain management, improve the whole chain of enterprise efficiency, and not just a business, so As to the logistics industry contributed to the economic scale of the industry rather than a single enterprise scale economy may be more accurate. The academic circles usually the effect, as the third profit source of enterprise profit. It must rely on the logistics industry, a single production enterprise is not. In the western developed countries, they attach great importance to the development of the logistics industry, the logistics industry is the backbone and core industry in its national economy, in the promotion of production resources to accelerate the flow of the market allocation of resources can be used as lubricant, the western countries love the "invisible hand" principle to play a better role. Therefore, its healthy development has become a measure of soft power and strength degree with the measuring tool can accurately measure the development of the national economy, which can be judged a national basic industries production capacity indicators. This time we The reform of value-added tax, commonly known as "replacing business tax with value-added tax(VAT)", will have a profound impact on the country's manufacturing industry, the business tax VAT is divided into regions, provinces, through the pilot gradually to the national promotion, personally think that the pilot the guiding principle is clear, the pilot set principle is scientific and reasonable in the pilot program. "> the first time" logistics support services ", and it included in the scope of Taxation, carefully study estimates, reduce the tax burden of enterprises in spirit, to finalize its use of tax rate is 6%, the grade of tax rates can not only reduce logistics enterprises in the business tax under the condition of repetition the tax and the tax burden is high, but also in line with the national structural tax principle, industry to support efforts to increase the pilot policy of the whole supply chain of the value-added tax of enterprises can be achieved More VAT invoices to reduce the tax burden on the entire industrial chain.
This paper mainly applies two research methods: the first is the empirical research method; the second is the normative research method. Through these two methods, we concentrate on the problems encountered by the logistics industry in the process of changing the business tax to VAT, and tentatively propose solutions.
The full text is divided into five parts:
The first part is the introduction, which outlines the background and significance of this research, the current research situation in the field at home and abroad, and briefly introduces the research methods, possible innovations and shortcomings of this research.
The second part mainly explains the development status of the logistics industry. First, it introduces the definition of the logistics industry and the emergence and development of the industry in China, and focuses on the differences between China's logistics industry and western developed countries, as well as the current development level.
The third part describes the industry's tax situation, focus on the overall tax burden rate of logistics industry, the logistics industry is known as the "third profit source", then what is the logistics industry in the implementation of business tax and VAT tax the overall tax burden, change levy VAT tax burden changes, we can use the relevant data of the pilot area to illustrate these changes.
The fourth part analyzes the problems faced by the domestic logistics industry in the process of transformation and growth, mainly according to the process of the material industry, namely logistics industry transportation, warehousing, distribution links, respectively, to show the problems they met, and then analyze the related issues of the invoice collection and management in the logistics industry.
The fifth part, based on the above analysis, puts forward some policy recommendations for advancing the camp to increase: first, it puts forward the adjustment principles and reform proposals on the basis of the current implementation of the business transformation and increase in the fourth part.
At last the paper pointed out that in the current economic development situation, the gradual implementation of replacing business tax with value-added tax(VAT) is inevitable. In the process of reform should focus on dealing with the central and local governments, the local and local enterprises and government interests, establishing reasonable tax allocation, in order to achieve the optimization and upgrading of economic development mode and industrial structure.

【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.2;F812.42


本文编号：1763582