“营改增”税制改革对物流企业税负的影响及其对策分析——基于20家物流上市企业的流转税负分析

Influence of Operation-to-VAT Reform on Logistics Enterprises and Its Countermeasures:Based on Turnover Tax Analysis of 20 Listed Logistics Enterprises

指出"营改增"税制改革从试点到全面实施以来,多行业整体税负呈现下降趋势。对20家物流上市企业的流转税负率进行分析后发现,物流行业的税负不降反升,呈现出先升后降再反弹的波动变化,而且税率变化、抵扣政策、经济增速等因素都对物流行业的税负产生重要影响。为使"营改增"能够真正减轻物流企业的税负,指出政府应当优化物流行业的抵扣策略,增加可抵扣项目,调整增值税税率,提高政策补贴。与此同时,企业也应当做好税后筹划,积极收集增值税专用发票,增强员工的税务知识和税法意识。

In this paper, through analyzing the turnover tax burden of 20 listed logistics enterprises, we found that the tax burden of the logistics industry rose in contrary to common expectation, which took on the pattern of first rising, then dropping and then rebounding back and that such factors as tax rate change, deduction policy and economic growth rate, etc., had significant impact on the tax burden of the industry. As a resuh, to substantially alleviate the tax burden of the logistics enterprises through the operation-to-VAT reform, we pointed out that, the government should optimize the deduction policy for the logistics enterprises, add more deductible items, adjust the VAT rate and increase policy subsidy; and meanwhile, the logistics enterprises should also make good tax planning, actively collect the VAT special invoice and reinforce the tax knowledge and awareness of the employees.