本科毕业论文-营业税转增值税对物流行业的影响分析.docVIP

攀枝花学院本科毕业论文 [营业税转增值税对物流行业的影响分析] 学生姓名： 学生学号： 院（系） 年级专业： 指导教师： 助理指导教师： 二〇一三年六月 摘 要 物流业作为第三产业，日渐成为其他产业的支柱。在全球经济萧条的形势下，要更好的促进商品经济的交流与物资的交换，离不开物流业的发展。但是物流业作为一种传统产业，在发展迅猛的同时，发展后劲不足的问题也日益显现。从税收政策来看，税制结构不合理，税收负担偏重是影响物流业发展的重要因素。本次营改增，首先选择交通运输业和部分现代服务业为试点行业，不仅可以从整体上降低物流业的税负，同时对于整合物流业，使得物流业形成产业链，促使其做大做强具有重要意义。 文章从营业税转增值税的背景着手，介绍本次改革的内容及范围。从而研究本次税改对物流行业的影响、产生的问题，以及相应解决措施。总结了本次税改对物流业产生的积极意义，同时也对解决相关问题充满希望。 关键词 营改增，物流业，影响，对策  ABSTRACT The logistics industry as the third industry, the increasingly became the mainstay of other industries. Under the situation of global economic recession, to better promote the exchange of commodity economy and material exchange, cannot leave the development of logistics industry. But the logistics industry as a traditional industry in the rapidly developing at the same time, the problem of insufficient development is increasingly emerging. From the point of tax policy, tax structure is unreasonable, the tax burden overweight is an important factor affecting the development of logistics industry. The camp change, first select pilot industry, transportation industry and part of the modern service industry can not only reduce logistics industry from overall tax burden, and the integration of the logistics industry, make logistics industry industrial chain formation, prompting them to do bigger and stronger is of great significance. Article from business tax VAT background, introduced the reform of the content and scope. To study the effect of the tax reform on the logistics industry, problems, and the corresponding solutions. Summarizes the positive significance of the tax reform on the logistics, at the same time also hope to solve related problems. Keywords Camp to increase, the logistics industry, influence, countermeasures  目 录 摘要………………………………………………………………………………………………Ⅰ ABSTRACT……………………………………………………………………………………Ⅱ 绪论…………………………………………………………………………………………………P