营业税改增值税对物流企业的影响研究.doc

摘要:我国税收转型在2009年实施的全面增值税转型之后又迎来了一次重大改革，即营业税改征增值税，同时也是一项重要的结构性减税措施。本文就上海市进行营业税改征增值税试点的情况结合物流企业发展的特点,在分析探讨物流企业征收营业税种种问题的基础上,阐述“营改增”的积极，以及就物流业面临着缴税额不降反增等问题展开了分析，提出了应对物流业发展的对策措施。上海正在向打造国际经济、金融、贸易、航运中心迈进，是个国际化的大都市，在上海拉开序幕的这一举措使得相关企业减轻税负，又可以免除重复征税制约的改革试点具有全国性示范意义，本文通过上海试点这一年多来对物流业的影响研究，希望推进这方面工作更加顺利开展，以达到预期目的。

关键词 营业税；增值税；物流业

Abstract:Business tax to VAT Following the comprehensive implementation of the VAT in 2009, is another major reform of China's transformation, is also an important structural tax cuts. In this paper, the Shanghai business tax to VAT pilot combines the characteristics of the development of logistics enterprises, based on the analysis of the collection of sales tax problems of logistics enterprises on the camp changed to increase the positive, as well as the logistics industry is facing tax The amount increasing rather than reducing issues analysis, and proposed measures to deal with the development of the logistics industry. Shanghai as an international metropolis, is to build an international economic, financial, trade and shipping center forward, a move that kicked off in Shanghai companies exempt from double taxation constraints, but also to reduce the tax burden on the pilot reform of national demonstration of significance, the paper through the Shanghai pilot of the logistics industry over the past year, and hope to promote this area of work more smoothly, in order to achieve the desired objectives.

Keywords  Business tax  Added-value tax  Logistics industry

　　　营业税改征增值税是我国一项重要的结构性减税措施，有利于第三产业的大力发展，特别是现代服务业，对提高国家综合实力和推进经济结构调整具有重要作用。营业税改征增值税对整个物流行业能否持续、稳定、健康发展起到至关重要的作用，也关系到整个宏观经济能否有序运行。应该抓住税制改革这一契机，由行业主管部门、物流企业、行业和财税相关科研单位共同研究，针对物流行业特点提出增值税超税负返还的方案。希望通过本文的研究为物流行业的发展做出些许理论参考，同时也希望营业说改增值税这一重大改革措施能够顺利进行。