营改增对民营快递业的影响个案分析

　　中文摘要

　　改革开放带动了我国快递业的兴起,而近几年电子商务的发展更使其成为我国增长速度最快、发展潜力最大的服务业。民营快递业作为我国快递业的重要组成部分,为促进我国就业、带动经济发展做出了重要贡献。但我国民营快递企业与国际快递企业相比,在规模、实力和竞争力上还存在很大差距,民营快递业自身发展的规模及财税政策限制了行业的高端化发展。

　　十八大报告指出要推动我国经济结构的战略性调整,实现现代服务业的发展壮大。而“营改增”作为我国财政税收体制改革的重要组成部分,旨在完善税收链条,促进服务业的发展,实现结构性减税。因此本文以民营快递业为对象,研究“营改增”的实施对民营快递企业税负及日常经营产生的影响,并分析产生影响的原因,同时结合企业案例,利用财务数据具体分析税负变动,并提出政策完善建议。具体来说,本文作了以下研究:

　　本文主要包括六部分,第一部分引言,从理论层面分析本文研究内容的主要背景和意义,总结国内外关于增值税的相关文献;第二部分我国民营快递业的现状分析,分析我国民营快递业的发展历程及行业特点,并与国际快递公司进行对比;第三部分我国民营快递业“营改增”现状分析,分析自试点以来,“营改增”

　　对我国民营快递业的税负及日常经营产生的影响;第四部分“营改增”对我国民营快递业产生影响的原因分析,探讨相关原因;第五部分“营改增”对民营快递业影响的案例分析,以X公司为例,通过企业3年的财务数据,按照目前快递业市内收派服务6%或简易征收3%的税率及跨市运输服务11%的税率分别测算企业的实际税负;第六部分给出完善民营快递业“营改增”的政策建议。

　　本文的创新之处在于一是另辟蹊径,以民营快递业作为研究对象,不仅能够反映“营改增”对民营快递业的影响,更为“营改增”円后在更多行业推广提供借鉴意义;二是运用案例分析的方法,结合民营快递企业的财务数据,测算“营改增”前后的税负变动,使得研究更加深入和现实。

　　关键词:营改增;民营快递业;案例分析

　　ABSTRACT

　　The rise of express industry in China is thanks to the Reform and Opening Up.

　　With the development of E-commerce, express industry has developed the fastest andmost potential service industry. The private express industry is an importantcomponent of express industry in China, which contributes to the employment and theeconomic development. However, there's a big gap between foreign expresscompanies and Chinese private express companies, especially in scale, strength andcompetition. The enterprise scale as well as the fiscal and taxation policies limits thehigh-end development of private express industry in China.

　　The report of the 18th Party Congress indicates that we should accelerate thestrategic economic restructuring and realize the development of modern serviceindustry. As the important part of fiscal and taxation system reform, thetransformation from business tax to value added tax aims to perfect the chain of valueadded tax, accelerate the development of modern service industry and realize the goalof selective tax cuts. Therefore the private express industry is chosen as the researchobject in this paper. This paper analyzes the impacts of the transformation frombusiness tax to value added tax on private express industry and the reasons. Besidesthat, this paper uses the financial data to analyze the tax burden and gives some policysuggestions. To be specific, the following research work is done:

　　The whole thesis is divided into six parts. The first part is introduction, whichbriefly introduces the background and significance and reviews the international anddomestic researches. The second part is the current status analysis of private expressindustry in China, which analyzes the history and characteristics of private expressindustry in China. There's also a contrast with foreign express companies. The thirdpart is the current status analysis of the transformation from business tax to valueadded tax on private express industry in China,which analyzes the effects of thetransformation from business tax to value added tax on private express industry inChina, including tax burden and management. The forth part gives a reason analysisof the impacts. The fifth part is case analysis, which takes a case of company X anduses three years' financial data to calculate the tax burden according to the valueadded tax policy. The sixth part puts forwards relevant policy suggestions.

　　There're two innovations of this paper. The first one is choosing private expressindustry as the study of object, which can not only see the effects of transformationfrom business tax to value added tax on private express industry,but give a referencefor the transformation from business tax to value added tax on more industries. Thesecond one is taking a private express company as a case and using financial data tocalculate the change of tax burden, which is deeper and more practical.

　　Keywords: Transformation from business tax to value added tax; Private expressindustry; Case analysis

　　目录

　　中文摘要

　　ABSTRACT

　　第1章引言

　　1.1选题背景与意义

　　1.2文献综述

　　1.3研究方法和内容

　　1.4研究创新与面临的问题

　　第2章我国民营快递业现状分析

　　2.1我国民营快递业发展现状

　　2.2我国民营快递业与国际快递公司的对比

　　第3章我国民营快递业“营改增”的现状分析

　　3.1 “营改增”概况分析

　　3.2我国民营快递业“营改增”的效应分析

　　第4章“营改增”对民营快递业产生影响的原因分析

　　4.1民营快递业归属不明确

　　4.2民营快递业成本结构特点

　　4.3存量固定资产的影响

　　4.4民营快递业的行业特性

　　4.5增值税财务处理复杂

　　第5章“营改增”对民营快递业影响的案例分析——以X公司为例

　　5.1公司基本状况

　　5.2“营改增”对企业税负的影响

　　5.3 “营改增”对企业日常经营的影响

　　第6章完善民营快递业“营改增”的政策建议

　　6.1跟踪“营改增”实施情况,及时发现政策问题

　　6.2调整和完善民营快递业“营改增”的相关配套政策

　　6.3利用“营改增”契机,加快产业内调整

　　6.4加强税企合作,确保改革平稳推进

　　参考文献

　　致谢