摘要：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，旨在优化我国税制结构，从根本上解决营业税重复征税的问题,实现结构性减税。因此本文以现代服务业中的物流辅助服务为研究对象，采用案例分析法，结合江苏新宁现代物流股份有限公司的财务数据，测算该企业在“营改增”前后的税负增减变动情况。针对新宁物流在营改增过程中出现的税负下降的现象，分析原因，发现隐藏的问题并提出建议。本文的研究结果表明营改增后物流辅助服务整体税负下降,营改增给该行业带来了积极影响的同时，也隐藏着进项抵扣不足的问题。只要相关部门进一步完善营改增政策、企业自身能合理筹划,营改增定会促进物流辅助服务蓬勃发展。77767

毕业论文关键词：营改增，物流辅助服务，税负下降 

Abstract：The 18th session of the National People's Congress pointed out: “It is significant to promote strategic adjustment of economic structure in our country and realize the development of modern service industry”。Turning Business Tax into Value Added Tax as an important part of fiscal and tax policy is aimed at optimizing the tax structure in our country, and stop double taxation from the root to implement structural tax reduction。 So I chose the logisticcal support service in the modern service industry as the research object with case analysis, according to the financial data of Jiangsu Xinning Modern Logistics Co。, LTD。, to measure the amount of the tax of the enterprise around Value Added Tax instead of Business Tax 。Aiming at the phenomenon that tax amount falls in the process of the Business Tax turning into Value Added Tax , analysis the reason and found hidden problems and provide some suggestions。 In this paper, the research results shows that the tax change decreases the overall tax burden in logisticcal support service 。Although Turning Business Tax into Value Added Tax brought positive impact to the industry , also result in hidden problems。 As long as the relevant departments further improved the policy of the tax reform,as well as the enterprise planned carefully through the tax reform ,will the logistics support service boomingly develop。

Keywords: value added tax instead of business tax ，logistics support service，falling tax       

目录

1 引言 3

2 物流业涉税现状及“营改增”对物流业税负的影响分析 4

2。1 营业税和增值税的概念及特点 4

2。2 营改增的主要内容 5

2。3 “营改增”对物流辅助服务业纳税人的税负影响分析 5

3 新宁物流公司概况 6

3。1 新宁物流公司简介 6

3。2 财务报表选择 7

4 “营改增”对新宁物流公司税负的影响 8

4。1 积极影响 8

4。1。1 税负明显下降    8

4。1。2 企业扩大经营规模，提升市场竞争力 10

4。1。3重复征税的问题得以解决 11

4。2新宁在此次税改中出现的问题 11

4。2。1总体可抵扣进项税额不足 11

4。2。2未来固定资产进项税额下降