浅析“营改增”对物流企业的影响

 2023-03-14 09:43:02

论文总字数:26949字

摘 要

我们国家为了深度实施经济转型、增强综合国力和国际竞争力而推动发展第三产业。物流业是第二和第三产业之间的纽带,在经济发展中地位显著。物流企业又是一项综合性的服务型企业,涵盖了各种现代服务业的多种业务。是以此次税制改革对我国的物流企业产生了比较大的影响。

从当下“营改增”的效果来看,对于此次税制改革物流业内部产生两种相异的反映。一种,此次税制改革减轻了部分物流企业的税收负担,效果显著;另一种,部分物流企业的税负没有显著减轻,一些企业税负反而增加。从实施效果明显能够看出,我国物流业的发展还存在了许多的问题。本文主要是想要揭示并提出解决我国物流企业存在的问题。

本文一共七个部分:绪论为第一部分。主要介绍所研究主题的背景以及研究意义、本文采用的研究方法及行文结构。第二部分,文献综述。介绍国内外专家对“营改增”的研究成果,以及对物流企业“营改增”之后产生问题的解决建议。第三部分,概念介绍。阐述物流企业“营改增”的相关概念。分析“营改增”前后物流企业的涉税变化情况主要在文章第四章;通过对前后税负进行对比,最终落脚到利润的变化,此处以一个具体案例进行具体分析。第五部分,物流企业“营改增”过程中产生的问题。基于第四部分以及物流企业“营改增”过程中产生的问题进行原因分析。第六部分,解决建议。对国内外专家基于物流企业“营改增”产生问题提出的解决建议进行总结归纳。第七部分,结论。

关键词:物流企业;“营改增”;税负影响;对策

Analysis on the Influence of "Camp Changed to Increase" on Logistics Enterprises

Abstract

To promote the development of the third industry in China is to further implement economic restructuring, major initiatives to enhance the comprehensive national strength and international competitiveness. And take the business tax, value-added tax is the two most important tax in current turnover tax system in our country, the logistics industry is a comprehensive service enterprises, covering a variety of modern service industry, including warehousing, transportation, handling, distribution, agency, leasing, consulting and other business. Therefore, the.2012 in January, a relatively large impact on China"s logistics enterprises in the reform of the tax system, transportation industry and part of modern service industry business tax and VAT tax reform started in Shanghai. The logistics industry As the link between the second and the third industry, it plays an important role in the economic development.

From the current "replacing business tax with value-added tax(VAT)" effect, in the logistics industry for the internal reform of the tax system make different responses: on the one hand, the effect of the tax system reformtion to alleviate some of the tax burden of logistics enterprises is significant; on the other, part of the logistics enterprises in the tax system reformation, the tax burden is not significantly reduced, some of the tax burden of enterprises but rise. Obviously, from the effect of replacing business tax with value-added tax(VAT) "can be seen, there are still many problems in the development of the logistics industry in China. The main purpose of this paper is to reveal and solve the existing problems of logistics enterprises in China.

This paper consists of seven parts: the first part, introduction. This article to research the background and significance of the research, introduces the research methods used in this paper and the structure of this thesis. The second part is literature review. The research results of the "replacing business tax with value-added tax(VAT)" experts at home and abroad, and then to the logistics enterprises "replacing business tax with value-added tax(VAT)" problem solving suggestions. The third part, the necessity of logistics enterprises "replacing business tax with value-added tax(VAT)". The necessity and practical significance of the logistics industry replacing business tax with value-added tax(VAT). In the fourth part, analysis of replacing business tax with value-added tax(VAT) changes in tax related logistics enterprises; by comparing the change of the tax burden, eventually profit change was calculated at different the profits of the enterprise The changes were analyzed in a specific case. The fifth part logistics enterprise "replacing business tax with value-added tax(VAT) problems during the process. The fourth part analysis of the causes and the logistics enterprises" in the process of replacing business tax with value-added tax(VAT) "based on the problems. The sixth part is the domestic and foreign experts to solve the experts at home and abroad based on the recommendations. The logistics enterprises" replacing business tax with value-added tax(VAT) "proposed solutions are summarized. The seventh part is the conclusion.

Keywords: Camp Changed to Increase; Logistics Enterprises; Tax Burden; Economic Impact; Countermeasures

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1研究背景 1

1.2研究目的及意义 1

1.2.1研究目的 1

1.2.2研究意义 1

1.3研究内容及方法 2

1.3.1研究内容 2

1.3.2研究方法 2

1.4论文框架 2

1.4.1研究思路 2

1.4.2论文框架 2

第二章 文献综述 4

第三章 概念介绍 5

3.1“营改增”相关概念 5

3.2物流业 5

3.2.1物流业相关概念 5

3.2.2我国物流企业发展现状 5

3.2.3我国物流行业税收体制特征 6

第四章 物流企业“营改增”税制变化 7

4.1物流行业“纳税人认定、管理”的变化分析 7

4.1.1纳税人认定与管理变化分析 7

4.1.2 一般纳税人资格认定与增值税现行政策的主要差异 7

4.1.3案例分析 8

4.2 适用税率 9

4.2.1 适用税率的差异对比 9

4.2.2 案例分析 9

第五章 物流企业“营改增”过程中产生的问题 11

5.1物流企业“营改增”后产生的问题 11

5.1.1“营改增”税率结构设计不合理 11

5.1.2一些企业税负不降反升 11

5.1.3税收征管成本加大 11

5.1.4较少的可抵扣进项税额会推高税负 12

5.1.5物流业增值税发票难以管理 12

5.1.6会计税务核算难度加大 12

5.2流转税负“营改增”后升高的原因分析 12

5.2.1 物流行业税率上调幅度过大 12

5.2.2仍未解决各环节物流业务税率不统一问题 13

5.2.3 当代物流行业获得进项税额的压力显著大于其他行业 14

5.2.4 取消了现代物流业的差额征税政策 15

5.2.5 扶持政策等优惠落实难 15

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