营改增背景下物流行业纳税筹划研究(论文14500字)
摘 要
物流业集交通运输业、仓储业、货运代理业和信息业等为一身，是一种综合性的复合型服务产业，是我国国民经济的重要组成部分，也影响着我国的产业结构。国家＂十一五＂和＂十二五＂时期，都将物流业的发展列为重点，指出应该要巧实减轻物流企业的税负，促进物流业更好、更快的发展。税收制度对物流业的影响巨大，因此，想要这到发展物流业的目的，首先要解决的问题就是完善当前的税收制度，解决物流业在运输、仓储等环节中发生的重复征税问题，这样才能减少物流企业的成本费用。基于此，国家出台了一项结构性减稅措施——＂营业税改征增值稅＂。
＂营改增＂的初衷是降低税负，减轻企业的负担。对于物流业的小规模纳税人而言，＂营改增＂的确减少了其税收负担，收到了一定的成效。但是也有相当多的物流企业，却出现了稅负上升，业务划分不清，进项抵扣不足，增值税专用发票取得困难等一系列的问题，对很多物流企业造成了巨大的打击，也在一定程度上限制了物流业的发展。＂营改增＂的推行还需要努力，税制不完善、税率越次过多等都是尚待解决的问题。
本文以物流业为研究对象，根据其财务数据的计算，测算其税改前后税负增减变动的情况。并针对物流企业在营改增中遇到的问题分析原因，提出应对的措施。文章旨在帮助物流企业走出税收困境，并促进税改政策越来越完善。
关键词：营改增；物流企业；税负
Abstract
The logistics industry in transportation, warehousing, freight forwarding industry and information industry as a body, is a composite service industry a comprehensive, is an important part of our national economy, but also affects the industrial structure of our country. National "11th Five-Year" and "12th Five-Year" period, will focus on the development of the logistics industry, pointing out that we should really reduce the tax burden of logistics enterprises, and promote better and faster development of the logistics industry. The tax system is huge, so the impact on the logistics industry, want this to the development of the logistics industry, is the first problem to be solved to improve the current tax system, double taxation problems occurred in the transportation, storage and other aspects of the logistics industry, so as to reduce the cost of logistics enterprises. Based on this, the state introduced a structural tax cuts - business tax levy vat".
Camp changed to increase, the original intention is to reduce the tax burden, reduce the burden on enterprises. For small-scale taxpayers in the logistics industry, camp changed to increase indeed reduce its tax burden, received some results. But there are also quite a number of logistics enterprises, there are tax rise, business division is not clear, deductible and inadequate, difficult to obtain VAT invoices and a series of problems, caused a huge blow to many logistics enterprises, but also restrains the development of logistics industry in a certain extent. "Replacing business tax with value-added tax(VAT)" implementation need to tax system is not perfect, too much tax rates are important problems to be solved.
In this paper, the logistics industry as the research object, according to the calculation of its financial data, calculate the change in the tax burden before and after the tax reform. And in view of the problems encountered in the logistics enterprises in the camp to increase the analysis of the reasons for the proposed measures to deal with. This paper aims to help the logistics enterprises to get out of the plight of the tax revenue, and promote the improvement of the tax policy.
Key words：Camp changed to increase; logistics enterprises; tax burden
目 录
摘 要 II
Abstract III
一、绪 论 1
（一）研究背景 1
（二）研究目的及意义 1
1.研究目的 1
2.研究意义 1
（三）文献综述 2
（四）研究的主要内容 3
1.营改增 3
2.营改增对物流影响 4
二、我国物流行业纳税筹划的相关理论 4
（一）营改增概述 4
（二）纳税筹划 4
1.物流集团公司组建的纳税筹划 5
2.企业筹集资金的纳税筹划 5
3.纳税筹划的技术 5
（三）物流行业特点 6
1.物流过程一体化 6
2.物流技术专业化 7
3.物流管理信息化 7
4.物流服务社会化 7
5.物流活动国际化 7
三、营改增对物流行业税负影响分析 8
（一）“营改增”对物流行业影响的分析 8
1、交通运输业 8
2、物流辅助服务业 8
3、租赁业 9
（二）“营改增”给物流企业带来的积极影响 10
1、促使物流行业集中化、规范化、专业化发展 10
2、促使物流企业加快资产优化升级 10
3、推动物流企业财务管理水平的提高 10
（三）“营改增”给物流企业带来的消极影响 11
1、营改增初期税负未减反增 11
2、物流业经营模式受到冲击 11
四、“营改增”后物流企业的纳税筹划 12
（一）增值税纳税人的纳税筹划 12
（二）税基式纳税筹划 12
1、增值税专用发票的纳税筹划 12
2、供应商选择的纳税筹划 12
3、利用固定资产进行的纳税筹划 13
（三）税率式纳税筹划 13
1、兼营不同税率业务的纳税筹划 13
2、有形动产租赁业务的纳税筹划 13
3、代收代付业务的纳税筹划 14
4、运输与销售相分离的纳税筹划 14
（四）税额式纳税筹划 14
结 论 16
致 谢 17
参考文献 18 |
