我国物流业营业税改征增值税问题研究

Study on Transforming Sales Tax into VAT of Logistics Industry

营业税改征增值税的试点,是物流税制改革的重大里程碑。然而目前试点的实施存在诸多问题,主要是税负不减反增、税负不公、两种税制的衔接问题和税收分权等问题。统一物流业的税收政策、确定适用的增值税率、适当提高进项税抵扣的可操作性、协调试点与非试点之间的制度衔接以及建立过渡性的解决制度能够缓解目前的问题。

The pilot program of transforming sales tax into value added tax, implemented in Shanghai from 2012, is a milestone of the logistics industry tax policy reform. However, it faces many difficulties in implementation, such as higher tax burden, unfair tax burden, and transition problem as well as tax decentralization problem. This paper focuses on illuminating the superiority of this pilot program, analyzing its defects and advising for its improvement, applicable tax rate and improvement of the income tax deduction maneuverability as well as promotion of pilot ac- cording to industry. Several transitional methods are pointed out to abate the current issues.