营改增对德邦物流企业的影响

摘要：随着我国经济的快速发展，人们购买力的日益提高，网络购物已经成为当下的主流购买方式，而这种购买方式导致了物流行业的高速发展。营业税改征增值税对企业影响的问题也逐渐引起了国家的重视。自2012年1月1日起，上海开始了交通运输业和部分现代服务业的营业税改征增值税的试点。从此，开始了货物劳务税收制度的改革。自2014年1月1日起，铁路运输及邮政服务业也纳入了营业税改征增值税的范围。营改增短时间内会增加公司税收，但从长远角度看，此项改革更有利于公司的进一步发展。本文以德邦物流为例，就营改增对企业的影响进行分析，并提出建议。68086

毕业论文关键字：营业税，增值税，物流企业，税负，利润

Abstract：With our country's rapid economic development, people's purchasing power is rising. Online shopping, as a new way of buying, has become the mainstream at present, which result in the High-speed development of the logistics industry. The influence towards enterprises caused by the transformation from business tax to the value-added tax has raised the concern of the country gradually. From January 1, 2012, the traffic transportation and a group of modern services began to carry out the pilot project of the business tax VAT in Shanghai. So far we have witnessed the opening of the reform of tax system in terms of goods and labor. Since January 1，2014, the railway transportation and postal services have also been included in the scope of this reform. The change can increase the tax of enterprise in the short run, but it will befit the further development of an enterprise in the long run. This paper takes Deppon Express as a study case, analyzing the influence towards companies in the result of the transformation from business tax to the value-added tax. Some useful suggestions will be raised accordingly from the perspective of the development of company.

Keyword：business tax, value-added tax, logistics enterprises ,taxation, profit

1 引言 3

1.1 营改增提出的背景 3

1.2 营改增的概念 3

2 德邦物流公司业务简介 4

3 营改增对德邦公司的发展的不利影响 4

3.1 可抵扣范围小 4

3.2 可抵扣比例低 5

3.3 增值税税率设置不合理 6

4 物流企业营改增问题的解决建议 6

4.1 扩大营改增的范围 6

4.2 加强与客户的沟通力度 7

4.3 加强专业化分工 7

4.4 完善税率设置 8

4.5 申请国家财政扶持 8

结论 9

参考文献 10

致谢 11

1 引言

1.1 营改增提出的背景

随着我国经济的迅速发展，人们购买力的不断提高，网络购物已经成为当下的主流购买方式之一，而网络购物的流行导致了物流行业的高速发展。营业税改征增值税的问题逐渐引起了国家的重视。

经国务院批准，我国自2012年1月起，在上海市的交通运输业和部分现代服务业等生产性服务业开始了营业税改征增值税试点，且取得良好成效。自2013年8月1日起国务院决定将营改增试点在全国范围内开展。2014年1月1日起，将铁路运输和邮政服务业纳入营业税改征增值税试点，至此交通运输业已全部纳入营改增范围。论文网营改增对德邦物流企业的影响:http://www.751com.cn/kuaiji/lunwen_76500.html