浅析“营改增”对现代物流业的影~.doc

浅析“营改增”对现代物流业的影响 摘要 自1994年进行分税制改革以来，营业税和增值税两税并征的政策愈加显现出其滞后性，主要表现在企业面临着重复征税和税收负担加重的现象，这严重阻碍了企业的发展。而“营改增”则将有利于改善这一状况，本文以现代物流业为分析对象，首先指出了现代物流业实施“营改增”的必要性及可行性，然后从税制、税负和利润、财务成本以及抵扣发票获取程度等四个方面分析了“营改增”对现代物流业的影响。最后提出了应对“营改增”的策略，以期推动现代物流业的健康发展。 关键词：“营改增”；现代物流业；影响；策略 Analysis the?Impact?of?Replacing the Business Tax with a Value-added?Tax on??Modern?Logistics?Industry ABSTRACT Since the reform of the tax system in 1994, the policy of business tax and value-added tax imposed at the same time increasingly shows its lag, which mainly manifested in facing the double taxation and the tax burden increase in enterprises, and which seriously hinder the development of enterprises. However,replacing the business tax with a value-added tax will help to improve the situation.In this article, choosing the modern logistics industry as the analysis object, pointing out the necessity and feasibility of carrying out the policy about “replace business tax with value-added tax” in modern logistics industry at first. Then from four aspects, which including tax system, the tax burden ,profit and financial cost as well as accessibility of the deductible invoice, analyzing the爄mpact of?o“replace business tax with value-added tax” on the modern logistics industry.Finally, pointing out the solution to response“replace business tax with value-added tax”, in order to promote the healthy development of modern logistics industry. Key words:Replace the Business Tax with a Value-added?Tax；Modern Logistics industry；Influence；Strategy 浅析“营改增”对现代物流业的影响 1994年我国实行关于增值税和营业税两类税的分税制改革，在这次改革中我国开始实行增值税和营业税两税并征的税收政策。改革规定了增值税的征收范围，其中主要有销售和进口货物、提供加工、修理修配劳务；娱乐业、建筑业、文化体育业、金融保险业、交通运输业、邮电通信业、服务业劳务和转让无形资产、销售不动产等行业是营业税的课税对象。但是随着我国经济的不断发展，两税并征的所带来的滞后性愈加明显。营业税在征收环节中是按营业额全额征收，而其中纳税人所负担的增值税如购进的货物和应税劳务，则不能进行进项税额的扣除。这就导致了纳税人多承担了一部分的税额，进而造成增值税抵扣链条的不完整性。另一方面，对同一课税对象同时征收营业税与增值税引起了重复征税的问题，加重了税收负担。 现代服务业的组成部分中现代物流业占主要比重。目前由于现行的税收制度等主要原因造成了现代服务业的发展缓慢，具体来讲就是增值税和营业税两大税种并存导致了现代服务业发展缓慢。由于两税并征引起了重复征税，税负过重等问题，在某种程度上这些问题都阻碍了现代物流业的发展。因此，消除这些状况