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我国的物流业起步较晚,税制结构也不尽完善,在营业税改征增值税(以下简称“营改增”)以后仍然存在着重复征税较重的情况。为了从实际中了解“营改增”的成效,本文从政策对比的角度下阐述物流业小规模纳税人和一般纳税人在政策适用上的区别,分析了两者前后的税率和税负变化。并以具有代表性总部位于试点地区上海的上港集团数据为基础,观察物流业在税制改革实施前后税收总体负担。然后针对国内物流业“营改增”过程中面临的发票问题、税率问题、抵扣问题等展开分析。根据以上分析,提出了一些推进“营改增”的政策建议,并总结指出在当前经济发展形势下,应该从两方面抓起,通过税务机关和物流企业的共同努力促进物流业的产业升级,提高经济效益。
China’s logistics industry started relatively late, and the tax structure is not perfect. After the business tax is levied on value added tax (hereinafter referred to as “tax reform”), there is still heavy double taxation. In order to understand the actual effect of “change by VAT ”, this article elaborates the difference between the policy of small-scale taxpayers and general taxpayers in logistics from the perspective of policy comparison, analyzes the tax rate and tax burden before and after the two Variety. Based on the data of Shanghai Port Group, a representative Shanghai-based pilot area, the overall tax burden on the logistics industry before and after the implementation of the tax reform was observed. Then analyze the problems of invoice, tax rate and deduction in the process of “logistics change” in domestic logistics industry. Based on the above analysis, some policy suggestions on promoting “battalion reform” were put forward and concluded that under the current economic development situation, we should start from two aspects and promote the industry of the logistics industry through the joint efforts of tax authorities and logistics enterprises Upgrade, improve economic efficiency.