关于某企业营改增对经营影响的调研报告.docVIP

PAGE 广东商学院华商学院 出口企业财务风险管理及防范 第 PAGE 1页 内容摘要 物流业是我国新兴的融合运输业、仓储业、货代业和信息业等的复合型服务产业,构成了国民经济的重要组成部分。我国“十一五”、“十二五”规划纲要都要求大力发展现代物流业,同时应出台一系列措施支持物流业的发展。为了实施结构性减税政策,加快实现生产方式的转变、经济结构的转型升级,经国务院批准,自2012年1月1曰起上海首先开展交通运输业和部分现代服务业营业税改征增值税试点改革。从2012年8月1曰起,试点范围扩大至北京市、广东省等8个省市。但物流行业试点的减税收效并不乐观。大量调查报告表明,相比营改增试点前,物流业的税负几乎增加一倍。这与“营改增”的结构性减税减负目标背道而驰。本文试图以“营改增”试点为背景,为我国物流业的税收政策建言献策。 关键词:营改增 物流业 税制改革 Abstract Logistics industry is a comprehensive service industry of our country new integrating transportation, warehousing, freight forwarding industry and information industry, etc., constitute an important part of the national economy. China's "eleven five", "Twelfth Five Year Plan" are required to vigorously develop modern logistics industry, and introduced a series of measures to support the development of the logistics industry. In order to implement the policy of structural tax cuts, to speed up the upgrading and transformation to realize the transformation of the mode of production, economic structure, with the approval of the State Council, since 2012 January 1, Shanghai launched the first traffic transportation and part of modern service industry business tax VAT reform pilot. From 2012 1 August, pilot expanded to 8 provinces and cities in Beijing City, Guangdong province. But the logistics industry pilot tax cuts have not optimistic. Investigation report shows that, compared to the camp to the pilot, the logistics burden almost doubled. This "camp to add" structural tax reduction targets draw further apart. This article attempts to "camp to add" pilot as the background, state tax policy for China's logistics industry and suggestions. Key words：The camp The logistics industry Tax system reform 目 录 引言………………………………………………………………………… 1 一、我国物流业实行“营改増”的必要性…………………………… 1 （一）消除物流业重复征税的压力…………………………………………2 （二）践行结构牲减税政策的需求…………………………………………2 二、营改培试点背景下我国物流业的税收问题……………………3 （一）物流业的税目设计不科学 …………………………………………3 （二）物流业的多重税率不公平…………………………………………4 （三）物流业的进项税额抵扣项目不合