论文总字数：17832字

摘 要

自2013年8月以来，国务院将交通运输业和部分现代服务业营业税改征增值税试点在全国范围内推行。物流行业因为自身特殊性，在营改增的试点中涉及了交通运输业，物流辅助服务业等等，物流行业涉及范围广，涉及税务种类多。

物流业在原有税制下存在重复增税，增值税抵扣链条断裂等问题。营业税改征增值税有利于完备税制，消除重复征税和税收征管混乱；更好地明确社会专业化分工，促进第三次产业融合；降低物流企业税收成本，增加物流行业的发展能力。但是，营业税改征增值税并没有实际上减轻物流企业的纳税负担。营业税改征增值税的税改政策属于初级阶段，仍不够完善。本文将在营改增的税改政策下对物流企业纳税负担没有减轻反而加重的原因进行分析。对营业税改征增值税后，该政策对物流行业纳税的影响和变化进行阐述。

结合定量分析和定性对比的分析方法，将中小物流业与大型物流企业在营改增后与原有税收政策下的纳税负担进行对比。在政府进一步加大和深化营改增税务改革，物流企业未来可能遇到的问题进行研究。物流企业在税改政策逐步完善的过程中，需要做好充分准备、积极应对，发挥税收筹划的积极作用，维护企业自身的合法权益，切实减轻物流企业税收负担，促进物流企业的健康发展。

关键词：物流业；营改增；纳税筹划

Effects of Business Ta Change to VAT on the Logistics Industry

Abstract

Since August 2013, the State Council and part of modern transportation service business tax reform pilot implementation of VAT in the country. Logistics industry because of their special nature, the camp changed to increase the pilot involved in the transportation, logistics and auxiliary services, etc., involved in a wide range of logistics industry, involving many kinds of tax.

Logistics duplicate tax increase, breaking the chain of VAT deduction under the existing tax system and other issues. BT to VAT in favor of a comprehensive tax system, elimination of double taxation and tax collection and management chaos; better define social specialization, promote the third industrial integration; corporate taxes reduce logistics costs, increase capacity development of the logistics industry. However, value-added tax and business tax does not actually reduce the tax burden of logistics enterprises. BT to VAT tax reform policy is in the initial stage, still not perfect. This article in the camp changed to increase the logistics business tax reform policy did not reduce the tax burden actually worsened analyze the causes. After the business tax to value added tax, the effect of changing the tax policy of the logistics industry will be explained.

Combining quantitative analysis and qualitative analysis method comparison, the small logistics industry and large-scale logistics enterprises in the camp and later changed to increase the tax burden under the existing tax policies are compared. Research in the government to further increase and deepen the camp changed to increase the tax reform, the future of logistics enterprises may encounter problems. Logistics enterprises in the tax reform policy of gradual improvement process, need to be fully prepared to respond positively and play an active role in tax planning, maintenance of their own legitimate rights and interests, to effectively reduce the tax burden of logistics enterprises, and promote the healthy development of logistics enterprises.

Keywords: Logistics Industry; Business Ta Change to VAT; Tax Planning

目 录

摘 要 I

Abstract II

第一章 物流行业“营改增”的必要性 1

1.1 重复征税 1

1.2 抵扣链条中断，加重部分行业税负 1

1.3 人为造成进项税抵扣不完整 1

1.4 税收征管混乱 1

第二章 营改增初期对物流企业负税的影响 2

2.1 税改初期，税负不减反增 2

2.2 营改增初期物流企业负税增加的原因 2

第三章 营改增对物流企业一般纳税人的影响 4

3.1 一般人纳税人负税变化临界点模型 4

3.2 实例1 4

3.3 实例2 5

3.4 结论 5

第四章 营改增对物流企业小规模纳税人的有利影响 6

4.1 小规模纳税人税负变化 6

4.2 实例1 6

4.3 价格优惠临界点模型 7

第五章 营改增对物流行业自营和外包经营方式的影响 9

5.1 自营时 9

5.1.1 实例1 10

5.2 外包时 10

5.2.1 实例2 11

第六章 营改增下物流行业的措施及建议 12

6.1 对固定资产实行融资性售后租回 12

6.1.1 实例1 12

6.2 适当增加运营价格 13

6.2.1 实例2 13

6.3 争取政府财政补贴和政策支持，进行税收优惠的税收筹划 14

第七章 总 结 15

致 谢 16

参考文献（References） 17

第一章 物流行业“营改增”的必要性

2015年3月5日第十二届全国人民代表大会上，李克强总理在《政府工作报告》中指出：有效实施积极的财政政策和稳健货币的政策。实行定向减税和普遍性降费，拓宽小微企业税收优惠政策范围，扩大“营改增”试点。力争全面完成“营改增”，调整完善消费税政策，扩大资源税从价计征范围。

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