营改增背景下支持物流业发展的税收政策分析-tax policy analysis of supporting logistics industry development under the background of business reform and increase.docxVIP

暨南大 暨南大学税务硕士论文：“营改增”背景下支持物流业发展的税收政策研究 万方数据 万方数据 中文摘要 经过三十多年的发展，我国物流业己经成为一个融合了交通运输业、仓储业、货代 业和物流信息业等行业的复合型生产性服务产业，在国民经济中的重要地位日益凸显。 但是目前，我国物流业发展尚处于初级阶段，存在物流基础设施少、社会物流需求不足、 物流成本高利润低、物流专业化水平低等问题，与发达国家该产业发展差距甚大。物流 业作为新兴产业，其发展离不开政府政策的支持，尤其是促进其发展的税收政策的支持。 2011 年 8 月国务院办公厅印发的《关于促进物流业健康发展政策措施的意见》（（国办 发[2011]38 号），业内称“国九条”），明确指出要“切实减轻物流企业税收负担”。自 2012 年 1 月 1 日起，分行业分地区逐步在全国范围内开展“营改增”，从上海试点开始 展开交通运输业、部分现代服务业“营改增”试点，至 2014 年 1 月 1 日，包括铁路运 输业和邮政业在内的，现代物流业所涉及的主要行业全部完成“营改增”。该政策有效 解决了营业税重复征税问题，完善了增值税抵扣链条，实现了结构性减税，但是其减轻 物流企业税负的目的短期内却没有实现。 本文通过实证研究，运用有效税负率对全部 82 家上市物流公司进行测算得出：“营 改增”后物流业整体实现了结构性减税，但是其中公路运输为主的企业税负不降反升。 并运用税收负担率具体测算 W 公路运输企业“营改增”前后税负变化并分析其原因。 在此基础上，本文提出了“营改增”政策进一步深化中需要完善的问题，并提出了完善 支持我国物流业发展的税收政策建议。 关键词：物流业，“营改增”，税收政策 I ABSTRACT After more than thirty years of development, the logistics industry has already become the complex productive service industry integrating the transportation industry, warehousing industry, freight forwarding and information industry, etc. playing a highlighted role in the national economy. However at present, the logistics industry is still in the primary stage, and there are various problems, such as few logistics infrastructure, insufficient social logistics demand, high logistic cost but low profit, low professional level, etc. and it is far from the developed countries. As emerging industries, the logistics industry cannot be separated from the support of governmental policy, especially the support from the tax policy promoting the development. In August 2011, it is pointed out explicitly in the Opinions on the Policy Measures Promoting the Healthy Development of Logistics Industry (G.B.F.[2011] No.38, known as “Nine Regulations” to the insiders ) issued by the General Office of the State Council that “it shall alleviate the tax burden of logistics enterprise practically”. Since January 1, 2012, “replacing the business tax with a value-added tax” has been launched nationwide gradually. And “replacing the business tax with a value-added tax” e