营改增政策对现代物流业的涉税影响和应对措施分析-analysis of tax - related influence and countermeasures of business - to - business increase policy on modern logistics industry.docxVIP

华中 华 中 科 技 大 学 硕 士 学 位 论 文 I I 摘 要 现代物流业在国民经济体系中有着不可替代的作用，研究营业税改征增值税政 策对现代物流业的涉税影响和应对措施其意义在于揭示新税制可能存在的不合理之 处以及行业在新税制的影响下如何进一步追求税后利润的最大化 在原流转税制中，现代物流业的重复征税多、税收征管难、企业涉税管理不规 范的现象一直存在并制约着行业的进一步发展。自 2012 年 1 月 1 日在上海市首次开 展营业税改征增值税试点活动后，试点地区已扩大至北京、浙江、江苏等十省市， 试点地区交通运输业和部分现代服务业由营业税改为缴纳增值税，其中物流业涉及 最为广泛、所受影响最为深远。本文首先将通过对新政策的解读引出物流业入围本 次“营改增”试点的原因，其次将研究现代物流业改征增值税后的税负以及涉税成 本的情况变化，同时分析得出“营改增”政策对现代物流业的涉税影响以及形成原 因，随后将选择一家试点物流企业作为案例研究来佐证论文的相关观点,最后文章将 站在企业的角度针对新的税制提出一些税收管理方面的应对措施以达到合理减轻税 负的目的，同时会提出一些物流行业可以向政府建议的涉税规划。 文章经过研究分析认为：物流行业在改征增值税后短中期内的税负和涉税成本 会进一步上升 ，但从长期来看税负会逐渐趋于平衡。物流企业可以在短中期内通过 规范自身涉税管理的方式来相应减轻税负，长期发展上看企业还需要调整营运模式 和管理制度并向政府提出合理建议。 关键词：现代物流业 营业税改征增值税 涉税影响 税收管理 II II Abstr act Modern logistics industry plays an irreplaceable role the national economic system. Research business tax to value-added tax policies on the modern logistics industry, i significance is to reveal the new tax system that may exist unreasonable and logistics industry under the influence of the new tax system to further p sue the maximization of profit after tax. In the former turnover tax system, Modern logistics industry, the problem of double taxation, tax collection difficult, tax management is not stan and these problems have restricted the further development of the industry. Since January 1, 2012 in Shanghai for the first time to carry out the business tax to VA pilot activities, the pilot area has been expanded to Beijing, Zhejiang, Jiangsu and other and cities, the transportation industry and modern service industry of the pilot areas by the business tax reformsubject to VAT, the logistics industry relates to the most widely used, the impact on the most far-reaching. This article begins by interpretation of the new policy leads to logistics industry is selected, second article will examine the changes in the modern logistics industry levy the VAT tax burden and tax-related costs, and analysis of the tax-related impact of the policy on the modern logistics industry