利乎? 弊乎? 从试点看“营改增”对港航业的影响

A look at the impact of the Change from Business Tax to VAT

“营改增”现有的政策设计，政策执行等配套措施有待进一步完善和调整，当前的实施效果可能与“营改增”政策所提出的合理降低税负，规范税制，合理负担的目标仍有一定的差距。

Since August 1,the policy of the Change from Business Tax to Value-Added Tax(VAT)has been carried out in the transportation industry and part of the modern service industry in China.Looking from the experimental city of Shanghai,we find thatthe impactis notobvious on port,shippingand logistics industry of the policy of lowering the actual tax burden level of the effect in the short term,in reducing the small-scale taxpayers,wheel ferry,agents,ship supply and so on,at the same time,the business tax for domestic transportation,ship leasing and port loading and unloading,and storage business;in the meantime of the restriction of somelabor-intensive business,development of transport business in its mature period,to a certain extent,helping to promote the started development of the shipping financial, insurance,information,brokerage,consulting and other high-end shipping service industry.Existing policy design,policy implementation and other supporting measures remains to be further improved and adjusted.The effect of the current implementation of the policy of Change from Business Tax to VAT may still has certain gap to the proposed reasonable goals of reducing tax burden,standardizing tax system and the reasonable distribution of burden.