淺析“營(yíng)改增”對(duì)現(xiàn)代物流業(yè)的影響-展示頁(yè)
2025-06-16 03:42本頁(yè)面
【正文】 取代，消除了重復(fù)征稅的可能，使現(xiàn)代物流業(yè)的稅負(fù)明顯下降。同時(shí)，由于購(gòu)入設(shè)備和資產(chǎn)可以進(jìn)行增值稅的抵扣，這樣就不用擔(dān)心由于交易環(huán)節(jié)過(guò)多而引起的稅收負(fù)擔(dān)增加的問(wèn)題。這時(shí)物流業(yè)可以進(jìn)行增值稅進(jìn)項(xiàng)稅的抵扣的是所購(gòu)進(jìn)的設(shè)備等固定資產(chǎn)。這兩方面使一些專(zhuān)業(yè)化程度高的企業(yè)被重復(fù)征稅，從而對(duì)現(xiàn)代物流業(yè)的發(fā)展有間接阻礙的效果。這個(gè)問(wèn)題表現(xiàn)在兩個(gè)方面，一方面在于由于營(yíng)業(yè)稅全額征稅，而 已購(gòu)項(xiàng)目所繳納的增值稅和營(yíng)業(yè)稅不能予以抵扣，引起了重復(fù)征稅的問(wèn)題。 二、現(xiàn)代物流業(yè)實(shí)施“營(yíng)改增”的必要性及可行性 （一）現(xiàn)代物流業(yè)實(shí)施“營(yíng)改增”的必要性 消除重復(fù)征稅，實(shí)現(xiàn)結(jié)構(gòu)性減稅 。當(dāng)前 ,我們 國(guó)家采用稅款抵扣的辦法征收增值稅，具體辦法是銷(xiāo)項(xiàng)稅減去進(jìn)項(xiàng)稅的差額就是增值部分應(yīng)繳納的稅額。增值稅是指單位和個(gè)人因其銷(xiāo)售貨物、提供了加工、提供修理修配勞務(wù)、提供進(jìn)口貨物等行為中對(duì)其在流通過(guò)程中所獲得的增值額而征收的一種稅。營(yíng)業(yè)稅具有中國(guó)特色的稅種，其他國(guó)際很少涉及到營(yíng)業(yè)稅。并且在不同程度上對(duì)減輕服務(wù)企業(yè)流轉(zhuǎn)環(huán)節(jié)的稅收負(fù)擔(dān)，優(yōu)化服務(wù)企業(yè)的稅收結(jié)構(gòu)，完善服務(wù)企業(yè)的稅收制度都有積極意義。因此，消除這些狀況的關(guān)鍵就是實(shí)施營(yíng)業(yè)稅改征增值稅的稅收政策。目前由于現(xiàn)行的稅收制度等主要原因造成了現(xiàn)代服務(wù)業(yè)的發(fā)展緩慢，具體來(lái)講就是增值稅和營(yíng)業(yè)稅兩大稅種并存導(dǎo)致了現(xiàn)代服務(wù)業(yè)發(fā)展緩慢。另一方面，對(duì)同一課稅對(duì)象同時(shí)征收營(yíng)業(yè)稅與增值稅引起了重復(fù)征稅的問(wèn)題，加重了稅收負(fù)擔(dān)。營(yíng)業(yè)稅在征收環(huán)節(jié)中是按營(yíng)業(yè)額全額征收，而其中納稅人所負(fù)擔(dān)的增值稅如購(gòu)進(jìn)的貨物和應(yīng)稅勞務(wù)，則不能進(jìn)行進(jìn)項(xiàng)稅額的扣除。改革規(guī)定了增值稅的征收范圍，其中主要有銷(xiāo)售和進(jìn)口貨物、提供加工、修理修配勞務(wù)；娛樂(lè)業(yè)、建筑業(yè)、文化體育業(yè)、金融保險(xiǎn)業(yè)、交通運(yùn)輸業(yè)、郵電通信業(yè)、服務(wù)業(yè) 勞務(wù)和轉(zhuǎn)讓無(wú)形資產(chǎn)、銷(xiāo)售不動(dòng)產(chǎn)等行業(yè)是營(yíng)業(yè)稅的課稅對(duì)象 。最后提出了應(yīng)對(duì)“營(yíng)改增”的策略，以期推動(dòng)現(xiàn)代物流業(yè)的健康發(fā)展。淺析“營(yíng)改增”對(duì)現(xiàn)代物流業(yè)的影響 摘要 自 1994 年進(jìn)行分稅制改革以來(lái)，營(yíng)業(yè)稅和增值稅兩稅并征的政策愈加顯現(xiàn)出其滯后性，主要表現(xiàn)在企業(yè)面臨著重復(fù)征稅和稅收負(fù)擔(dān)加重的現(xiàn)象，這嚴(yán)重阻礙了企業(yè)的發(fā)展。而“營(yíng)改增”則將有利于改善這一狀況，本文以現(xiàn)代物流業(yè)為分析對(duì)象，首先指出了現(xiàn)代物流業(yè)實(shí)施“營(yíng)改增”的必要性及可行性，然后從稅制、稅負(fù)和利潤(rùn)、財(cái)務(wù)成本以及抵扣發(fā)票獲取程度等四個(gè)方面分析了“營(yíng)改增”對(duì)現(xiàn)代物流業(yè)的影響。 關(guān)鍵詞： “營(yíng)改增”；現(xiàn)代物流業(yè)； 影響；策略 Analysis the Impact of Replacing the Business Tax with a Valueadded Tax on Modern Logistics Industry ABSTRACT Since the reform of the tax system in 1994, the policy of business tax and valueadded tax imposed at the same time increasingly shows its lag, which mainly manifested in facing the double taxation and the tax burden increase in enterprises, and which seriously hinder the development of enterprises. However,replacing the business tax with a valueadded tax will help to improve the this article, choosing the modern logistics industry as the analysis object, pointing out the necessity and feasibility of carrying out the policy about “replace business tax with valueadded tax” in modern logistics industry at first. Then from four aspects, which including tax system, the tax burden ,profit and financial cost as well as accessibility of the deductible invoice, analyzing the impact of “replace business tax with valueadded tax” on the modern logistics , pointing out the solution to response“replace business tax with valueadded tax”, in order to promote the healthy development of modern logistics industry. Key words:Replac
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