营业税改为增值税物流企业纳税

营业税改为增值税物流企业纳税(论文12900字)
摘    要
   当今社会物流行业愈来愈普及，覆盖面积极其广泛，传递效率愈来愈快，在时间与空间的领域上有着很大的提高。由于其普及，效率，多样，复杂的特性，使得现代化物流业在服务这方面有着德高望重的地位。为了弥补不足减轻负重，我国实施了由营业税改征增值税。
本文通过文献研究、对比研究在物流领域进一步调查参考，分析比较。从国家各个行业发展随手政策入手，详细的解读了如今我国物流方面税收制度所存在的问题，进而解决关于物流企业税收成本的疑难杂症。通过理论与实际结合解决物流企业在税制改革的发展进程。通过扩大增值税进项可抵扣范围、正确选择纳税人的合理身份、正确的采购活动等在企业集资，投资，生产，核算这些环节实施税收筹划的设计方案，来减轻税收所来的压力。并提出了不同的纳税筹划方案，为企业找寻最为有利的减轻税收负担的方式，以实现企业价值最大化。本设计研究过程中在税收优惠、税制要素、计算公式、组织形式等方面，以其他物流行业为例进行分析。最终达到了对物流行业合理税收筹划，减轻企业负担的作用。希望物流企业关注此问题并对其行业的税收筹划有所帮助。

关键词：营改增;物流企业;纳税筹划
 
Abstract
Because of the logistics industry is developing rapidly, has become the 21st century we find it difficult to leave the service industry,  countries are being turned to drive the economic development of the logistics industry.For multiple tax， tax increases， invoice issued by the phenomenon such as random， these are our shortcomings.To make up for the insufficient to reduce weight， our country implemented by a tax paid VAT.Camp to increase policy can reduce the cost of the enterprise， make enterprise obtain more profits.In this paper， through literature research， comparative research on the logistics industry has carried on the investigation and analysis after the burden， reduce to a certain extent， did not achieve the desired effect， contradictions are also gradually exposed some problems， so you should conduct a thorough adjustment again， the tax plan as a whole has come into being.This paper expounds the \"battalion to increase\" the latest policy content， and the policy on the importance of logistics enterprises to grow， and then expounds the concept of tax planning and logistics enterprise in for VAT withholding agents， tax planning for the necessity of logistics enterprises， and raised a more broad platform for the logistics enterprise growth;Based on the above theoretical basis， this paper analyzes the logistics enterprises in the process of the reform of tax system， the impact on a new tax system in the enterprise growth， the enterprise as the main tax will suffer.Identity have different value-added tax to choose， in this paper， the specific identity influenced by the specific analysis， then aimed at the beginning of the reform of the logistics enterprise fords the tax business， put forward different tax planning scheme， for the enterprise to find the most advantageous way to reduce the financial burden of the tax， finally suggests that logistics enterprises since the new tax system， logistics enterprises should pay attention to the problem at this stage， and actively solve the problem， can enjoy their application properly in the tax reform as soon as possible after harvest.

Key Words:replace business tax with value –added tax ;logistics industry ;tax planning 
 
目    录
摘    要    I
Abstract    II
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）国内外文献综述    2
1.国外文献综述    2
2.国内文献综述    2
（四）研究的主要内容    3
二、纳税筹划的基本理论    4
（一）纳税筹划的概念    4
（二）纳税筹划的主要形式    4
1. 纳税人身份的纳税筹划    4
2．税率式纳税筹划    4
3．降低税基的纳税筹划    5
4．税额式纳税筹划    5
5．延期纳税的纳税筹划    5
三、营改增政策对物流企业的影响分析    6
（一）营改增政策历史背景    6
（二）营改增政策对物流企业的理论影响    6
1.消除重复征税减轻物流企业税负    6
2.加强物流企业分工与协作    6
3.提高征管效率    7
（三）营改增政策对物流企业的实务影响    7
1.营改增对物流企业税负的影响    7
2.营改增对物流企业会计核算的影响    8
3.营改增对物流企业利润的影响    8
4.营改增对物流企业发票管理的影响    9
四、营改增背景下物流企业纳税筹划问题及成因分析    11
（一）营改增背景下物流企业纳税筹划的现状    11
1.物流企业涉税情况    11
2.物流企业税负情况分析    11
（二）物流企业纳税筹划问题及成因分析    11
1.业务各环节税率不统一    11
2.行业发票种类繁多且管理困难    11
3.增值税会计核算难度加大    12
4.没有统一的物流企业专用发票    12
5.物流企业链条式的经营模式隐匿涉税行为    12
五、营改增背景下物流企业纳税筹划策略研究    13
（一）统一业务各环节税率使用物流企业统一发票    13
（二）扩大增值税进项可抵扣范围    13
（三）合理选择纳税人身份进行税负管理    13
（四）进行合理的纳税筹划降低增值税税负    14
（五）合理安排采购活动进行税负管理    14
结    论    16
致    谢    17
参考文献    18