物流企业改征增值税的思考.doc

摘要:本着促进第三产业的发展，避免企业重复征税的目的，2012年1月在上海开始试点的营改增给第三产业中的运输企业、物流企业及其他服务行业带来了机遇和挑战。企业负担税负的多少对企业的利润有着直接的影响，这就刺激了企业在法律允许的范围内，充分利用各种税收优惠政策以及调整自己的产业结构以迎合节税要求，使得税负最低，本论文站在物流企业的角度，讨论了营改增后物流企业受到的影响，从两个方面分析了物流企业税负不减反增的原因，企业必须积极做出税收筹划才能避免成为税改的牺牲品。不论是从提高企业增值税专用发票取得率的角度还是运用税收优惠政策进行税收筹划时，企业都应该综合考虑企业自身的产业环境与产业结构特色。写作时以自己的在德邦物流五个月的实习经历和关注税务网站上获取的数据为材料，用具体的数据进行模拟测算的计算方法，对比分析了物流企业营改增前后税负的变化。列出了若干税收筹划建议及企业在进行税收筹划时需要提醒注意的事项，希望能对物流企业应对营改增变化时起到一定的理论和实践指导意义。

关键词：物流企业；营改增；机遇；挑战；税收筹划

ABSTRACT:The tax reform of value-added tax replace business carried out since 2012, is aimed to promote the development of tertiary industry,avoide double taxation . Logistics enterprises and other service sectors have to face the opportunity it brought and challenge  at the same time .How much the enterprise beared directly impact its profit ,this inspire and stimulate the logistics enterprise to make full use of tax police to decrease its taxation within the law . Standing in the Angle of the logistics enterprises, This paper discussed the impact the tax reform has brought to the logistics , Analysis the reason why the tax burden increased while it should decrease from two aspects ,and the logistics should take positive actions to avoid becoming the sacrifice of tax reform.No matter the tax planning is aimed to improve the Acquisition rate of VAT Special invoice or to apply to the tax preference,the logistics should always take the enterprise  environment and the industry structure into consideration .The materials of this paper are from my internship experience in the Deppone logistic company and the number I got from the relevant tax website. Using method of simulation calculation with specific data to compare the change before and after the tax reform .Several suggestions and the matters need attention raised in this paper are aimed to play a  part as theory and practice guidance in logistics’ tax planning .

Keywords : Logistics Enterprise ; VAT instead of BT ; Oppotunity ; Challenge; Tax Planning