“营改增”下物流企业税收筹划分析――以顺丰集团为例.docxVIP

摘 要税收作为国家的主要财政收入，反映着一个国家的收入水平及影响其经济发展。2016年，我国政府进行多项税改，虽在1年内实现减税数额达10639亿元，但不可否认目前我国税负水平仍远高于其他国家。据统计，2017年我国内地企业税率达67.3%，比世界平均税率高出26.8%，可见我国企业目前税负之重。然而新政策对物流企业大多增税效应，企业更需加大税收筹划力度以争取减税。对于物流企业而言，增值税和企业所得税往往是企业的纳税大户，所以也是主要的筹划对象。关于物流企业的增值税降负，企业可以通过更新固定资产的筹划实现，那么企业应该集中采购还是分散采购以及何时采购才能获得更好的抵税效益？对于企业所得税，以什么组织形式设立经营，适用哪种税收优惠才能减少企业的税金支出？带着以上问题，本文对物流企业的税收筹划进行了大概的探讨，阐述了税收筹划的相关定义及原则，介绍了物流企业进行税收筹划的意义及涉税纳税情况，并结合经济环境和物流企业自身的发展情况列举可行的纳税筹划方案。最后通过具体案例顺丰集团的税收筹划分析比较各种方案前后的不同结果，得出筹划结论及发现可能遭遇的风险，以为物流企业提供更有利于企业开源节流的纳税筹划方案。关键词：物流企业 纳税筹划 税收优惠 时间价值AbstractTax revenue, as the countrys major fiscal revenue, reflects the income level of a country and affects its economic development. In 2016, the Chinese government carried out a number of tax reforms. Although the amount of tax cuts reached 1,063.9 billion RMB within one year, it is undeniable that the tax burden in China is still far higher than that of other countries. According to statistics, in 2017, the tax rate of enterprises in the Mainland reaches 67.3%, which is 26.8% higher than the average tax rate in the world. This shows that the current tax burden of Chinese enterprises is heavy. However, most of the new policies increase the tax effect on logistics enterprises, and enterprises need to increase their tax planning efforts in order to obtain tax cuts. For logistics enterprises, value-added taxes and corporate income taxes are often the taxpayer of enterprises, so it is also the main target for planning. On the value-added tax burden of logistics enterprises, enterprises can be updated through the planning of fixed assets, so companies should focus on purchasing or decentralized procurement and when procurement can get better tax benefits? For corporate income tax, in what form of organization to set up business, what kind of tax incentives can reduce corporate tax expenditures? With the above problems, this paper discusses the tax planning of logistics enterprises, elaborates the relevant definitions and principles of tax plan