增值税税率下调对物流运输业的影响分析

Analysis of the Impact of VAT Rate Reduction on the Logistics Transportation Industry

随着我国减税降费政策的不断贯彻,增值税税率连续两次的下调,制造业、建筑业、金融业、交通运输业等各行各业增值税明显减少,税收负担得以减轻,从2018至2019年,全国减税降费效果十分明显。在减税降费及增值税税率改革的背景之下,文中就以上市物流运输企业为例,在旧税率(原11%)和连续两次下调之后的新税率(9%)之下分别对企业的税负、利润等变化情况进行比较分析,进一步阐述税率调整对企业涉税风险、财务管理工作、投资活动、财务风险等多方面的影响,并基于此影响,提出相应的政策建议与措施,以期为促进物流运输业的高速发展提供一些借鉴。

With the continuous implementation of the policy of tax reduction and fee reduction in China,the VAT rate has been reduced twice in a row. The VAT in manufacturing,construction,finance,transportation and other industries has been significantly reduced,and the tax burden has been reduced. From 2018 to 2019,the effect of national tax reduction is very obvious. Under the background of tax reduction and value-added tax rate reform,this paper takes logistics and transportation enterprises in the above cities as an example. Under the old tax rate (original 11%) and the new tax rate (9%) after two successive reductions,this paper makes a comparative analysis on the changes of tax burden and profit of enterprises,further elaborates the impact of tax rate adjustment on tax related risks,financial management work,investment activities,financial risks and other aspects of enterprises,and based on this impact,puts forward corresponding policy suggestions and measures,with a view to promoting things The rapid development of the transportation industry provides some reference.