“营改增”对物流业的影响研究--基于LYG公司案例概述.doc

“营改增”对物流业的影响研究  摘 要 随着我国正处于转变经济发展模式，促进第三产业发展，加快产业结构调整成为主流趋势。然而，营业税与增值税并存的税收模式导致企业重复征税，提高企业税收负担，不利于企业公平发展。而“营改增”税制改革则有利于我国完善税制体系，促进第三产业发展。 本文主要是以LYG港口股份有限公司为例，在了解“营改增”政策实施的背景、目的、意义基础上。在参考国内外学者相关研究的基础上，进一步介绍了“营改增”政策涉及的相关理论。如营业税、增值税以及物流业的相关概念，为下文的案例探讨奠定了理论基础。针对LYG股份公司自身实际情况，首先通过比较分析公司历年财务数据，针对其相关税收及成本费用结构进行对比分析。探讨了“营改增”政策实施对LYG港口股份企业税负及财务管理以及生产经营等方面的影响，指出“营改增”政策目前存在税率过高、可抵扣项目过少，同时加大公司内部管理难度等问题，理论联系实际，根据LYG公司实际运行情况从政府和企业自身两方面应采取的意见措施。对于企业而言，可以通过加强纳税筹划，控制税务成本、加大对设备更新和技术改造投资、调整和增加增值税进项税抵扣项目、加强人员培训以及申请过渡性财政扶持五个方面完成“营改增”政策的顺利过渡。从政府宏观角度来说，从税务、宣传以及征收等方面给出切实可行的方案，以达到完善“营改增”政策的目的。 ：营改增；物流业；影响；措施意见 Abstract As China is in the transformation of economic development mode, to promote the third industry development, accelerating the adjustment of the industrial structure becomes the main stream trend. However, the coexistence of sales tax and added-value tax causing that the enterprise repeats to collect tax which will improve the tax burden of enterprise is not conducive to the fair development of enterprises. Yet the tax reformation “BT Reforms to VAT” is conducive to improving the tax system, and promoting the development of the third industry. This paper is based on the background, purpose and significance of the implementation of the “BT Reforms to VAT” policy, and takes LYG port company limited by shares for example. On the basis of domestic and foreign scholars related studies, the related theory of the “BT Reforms to VAT” policy is introduced in further. The relevant concepts of business tax, added-value tax and the logistics industry lay a theoretical foundation for the following case study. According to the actual situation of LYG ltd, the annual financial data of the company is compared and analyzed firstly. And the structure of its relevant taxes and cost is compared and analyzed. Then this paper discusses the effect on the tax burden, financial management and the operation of production of LYG ltd which the policy implementation makes and points out that the higher