摘要
物流业是我国国民经济重要的组成部分,在我国结构性减税背景下,物流业征税环境与征税方式均发生了变化。为更好地推动我国物流业发展,有必要对结构性减税前后物流业税负的变化加以分析。对2004-2019年我国物流业及其子行业的税收规模、所涉税种、税收负担进行研究发现,自结构性减税以来,尽管我国物流业及其子行业税收规模基本呈增加趋势,但"营改增"试点后物流业税收负担是有所减轻的。运用投入产出法进一步测算全面"营改增"后物流业及其子行业税负的变化发现,对于整个物流业,物流业总税负较改革前有所降低,且随着增值税税率的下调还会进一步降低;对于物流子行业,交通运输业和仓储业税负均有所下降,而邮政业税负有所增长,且随着增值税税率的不断下调,交通运输业税负进一步降低,邮政业流转税负也已接近"营改增"之前的水平。从整体看,"营改增"对降低物流业税负发挥了一定的作用。为进一步推动我国物流业高质量发展,未来物流业减税的重点在于,进一步增加可抵扣项目范围,简并物流业税目,统一税率,适当出台物流业税收支持政策,帮助企业加快设备更新,提高企业财务人员税务处理能力。
The logistics industry is an important part of China's national economy.In the context of structural tax cuts,the taxation environment and methods of the logistics industry has changed.In order to better promote the development of the logistics industry,it is necessary to conduct research on changes in industry tax burdens before and after structural tax cuts.The author studies the tax scale,types and burden of the logistics industry and its sub-sectors from 2004 to 2019,and finds that,since the structural tax cuts,although the absolute scale of taxation in China's logistics industry and its sub-sectors has continued to increase,the tax burden of the logistics industry has been reduced after the trial of"VAT reform".The author uses the inputoutput method to further calculate the changes in the tax burden of the logistics industry and sub-sectors after the comprehensive"VAT reform".The conclusion shows that the total tax burden of the logistics industry has been lower than that before the reform,and it will be further reduced with the reduction of the value-added tax rate;as to logistics sub-sectors,the tax burden of the transportation and storage industries has decreased,while that of the postal industry has increased.With the continuous reduction of value-added tax rates,the tax burden of the transportation industry has been further reduced,and the turnover tax burden of the postal industry has also approached the level before the VAT reform.This shows that,on the whole,the"VAT reform"has a certain effect on reducing the tax burden of the logistics industry.To further promote the high-quality development of China’s logistics industry,in the future,the focus of tax reduction in the logistics industry should be further increasing the scope of deductible items,formulating the comprehensive tax items for the logistics industry,unifying the tax rate,appropriately introducing logistics industry tax support policies to help enterprises speed up equipment renewal,and improving the tax processing capabilities of corpor
作者
王聪
WANG Cong(Business School,University of Shanghai for Science and Technology,Shanghai 200093,China)
出处
《中国流通经济》
CSSCI
北大核心
2021年第5期10-18,共9页
China Business and Market
基金
上海市哲学社会科学青年项目“财政透明对提升地方政府治理能力的影响与对策研究”(2018EJB007)。
关键词
物流业
结构性减税
税收规模
税种
税收负担
logistics industry
structural tax cuts
tax scale
tax related items
tax burden
