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摘要：“营改增”是将原来征收营业税的交通运输业和部分现代服务业纳入增值税的征收范围，是 “十二五”期间税制改革的一项重要内容。“营改增”的目的就是扩大增值税的征税范围。其中现代物流业是一种综合性比较强的产业，在这次的改革中占据了十分重要的地位，交通运输业及物流辅助业都是和物流企业相关的。32865
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本文主要对物流业“营改增”进行跟踪研究，以及税制改革后企业的税负、涉税成本变化情况，同时分析出“营改增”政策对现代物流业的形成原因、涉税影响等，随后将选择德邦物流作为试点物流企业来佐证论文的相关观点 最后本文将站在德邦物流企业的角度面对新的税制改革，提出自己对税收管理的应对措施，为企业达到合理减税的目的，针对相关问题，也对国家“营改增”试点提出自己的建议。
毕业论文关键词： 物流业；营改增；涉税影响；合理减税
Close to replace business tax with value-added tax(VAT) effect on Logistics Enterprises
-------- In order to deppon logistics company as an example
Abstract: "To replace business tax with value-added tax(VAT)" is the original sales tax levied in transportation industry and part of modern service industry in the scope of value-added tax, "Twelfth Five Year Plan" period is an important content of tax system reform. To replace business tax with value-added tax(VAT) purpose is to expand the scope of value added tax. Modern logistics industry is a comprehensive strong industry, play a very important role in this reform, the transportation and logistics industry and logistics assistant are related.
This paper focuses on the logistics industry "to replace business tax with value-added tax(VAT)" study on track, and the reform of the tax system, the tax burden of enterprises cost changes, at the same time analysis "to replace business tax with value-added tax(VAT)" policy of modern logistics industry, the tax impact of the reasons for the formation of view, then choose the logistics as the pilot enterprises to support the end of the thesis this will stand in the face of the new tax reform in the logistics business point of view, put forward the measures of tax administration, tax cuts for businesses to achieve a reasonable, according to the related issues, also on the state to replace business tax with value-added tax(VAT) pilot put out his suggestion.
KeyWords: Modern logistics industry；VAT；Tax effect ；Reasonable tax cuts
目 录
绪论 1
一、 “营改增”的发展及实施 2
(一)“营改增”的概述及原因 2
1、“营改增”概述 2
2、实施”营改增”原因 2
(二)“营改增”的基本情况及对物流业的征税现状 2
1、“营改增”的基本情况 2
2、“营改增”对物流业的征税现状 2
二、 “营改增”政策对现代物流业的涉税影响 3
(一)“营改增”政策对现代物流业的有利影响分析 3
1、“营改增”减免物流企业重复征税 3
2、“营改增”对中小物流企业的有利影响 3
(二)“营改增”对现代物流业的不利影响分析 4
1、对物流业挂靠车辆的管理模式提出了挑战 4
2、压缩了从事货物运输服务的小规模纳税人的生存空间 4