我国物流税制存在的问题及对策研究

On the Problems and Its Solutions in the Tax System of Logistics Industry in China

物流税制指散见于税收相关法律法规和政策之中与物流相关的各级税收法律、法规、政策的总和。对物流业涉税税种和税务管理现状进行分析可以发现,目前我国物流业税收负担较重,税负分布不公平,存在重复课征问题,而且在发票管理、纳税地点、征收方式等方面也对物流业税务征管提出了挑战。在现有税制体系下,物流业存在比较明显的逆法意识的避税行为。为进一步完善我国物流税制,弥补税制本身的漏洞,纠正并规范企业涉税行为选择,应根据先易后难、稳步推进的原则,统一现有物流业税收优惠试点,将差额征收的营业税规定推广到整个物流行业;调整并规范营业税税目、税率设置;加快发票管理改革;推进增值税改革和纳税地点、征税方式的调整。

Tax System of logistics industry is about all the relevant laws and regulations, policies in the tax system in China. Analyzing from the existing tax types and tax-management in China, the authors find that there are so many problems with the tax system of logistics industry, such as the too high tax burden, the not fair distribution and repeated levying. And invoice management, places to levy and way to tax also brings challenges for tax management. Meanwhile there are much tax avoidance actions under nowadays taxation system which runs counter to the legislation＇s original intention. To further improve China＇s tax system of logistics industry, we should, first, unify the existing tax preference and introduce the variable tax to the whole logistics industry; second, we should adjust and standardize the business tax items and its rate; third, we should accelerate reform in invoice management; and fourth, we should promote the VAT reform.