交通运输类快递业营改增税负比较及对策

On the Tax Burden in the Express Delivery Industry after VAT-for-BT Reform

营改增是我国现阶段财政税制改革的重要内容,快递业作为现代服务业的重要组成部分是2014年以后营改增扩大试点范围的重要领域。对营改增试点前后的快递业税负变化进行定性和具体案例数据分析,研究营改增对快递行业税收筹划的影响,并从快递业发展视角提出营改增政策实施应注意的问题,以期能对加快快递业的发展和规模化经营,提升快递业市场竞争力有所借鉴。

As an important part of modern service industry, express delivery industry is an important pilot area of transforming business tax into value-added tax in 2014. Based on qualitative and data analysis of the change of tax burden in the express delivery industry before and after the pilot, this paper studies the impacts of VAT- for-BT reform on its tax planning and proposes some questions to be paid more attention in the process of im- plementing the policy from the perspective of its development, so as to accelerate its rapid development and large-scale operations and enhance its market competitiveness.