增值税“扩围”下物流业税负增加现象分析  

On the Phenomenon of Tax Burden Increase of Logistics Industry in Extending Value Added Tax base Reform

作　　者：黄桂兰[1,2] 

机构地区：[1]中央财经大学财政学院,北京市100081 [2]新疆财经大学公共经济与管理学院,新疆乌鲁木齐830012

出　　处：《中国流通经济》2013年第8期107-112,共6页China Business and Market

摘　　要：为疏通物流链条、减少物流环节、降低物流成本对价格特别是基础生活资料价格的影响,我国在将物流环节中最重要的交通运输业和物流辅助业作为增值税"扩围"首选试点后,却出现了部分企业税负不降反增的现象。文章在对物流业81家上市公司进行税负测算后发现,56%的企业税负增加明显,其中道路运输和装卸企业最为突出。究其原因,可归结为税率攀升过高、可抵扣成本比重较小、抵扣链条不充分、"消费型"增值税受益有限、"扩围"范围过窄等。通过对税负增加因素进行可持续性与可控性区分,短期内,应探索消除抵扣链条不充分的方法并制定过渡期扶持政策;长期内应调低增值税税率,扩大抵扣范围,实行法定进项税额计算办法,以消除"扩围"对物流企业造成的不利影响。In order to smooth the logistics chain, reduce the links of the logistics and alleviate the impact of logistics cost on price, especially the price of fundamental means of livelihoods, transportation and logistics services, the important links in logistics, are selected as the first pilot industries in extending value added tax base reform： the result shows that the tax burden of some enterprises have been increased, but not reduced. With the help of tax burden calculation of 81 listing corporation in the logistics industry, it is found that the tax burden of 56 percent of these enterprises have been increased significantly, especially the road transport enterprises and handling enterprise. The reasons can be boiled down to higher tax rate, less deductible costs, non-sufficient deductible chains, limited benefits of consumption VAT, and the narrow range of reform. The factors leading to the increase of tax burden are classified into sustainable ones and controllable ones. In the short term, we should explore the method of eliminating non-sufficient deduction chain and formulate transitional support policy; in the long term, we should lower the value added tax rate, expand the scope of deductible costs and put the calculation of legal withholdings on VAT into use to eliminate the adverse impact of ＂expanding＂ on the logistics enterprises.

关 键 词：增值税扩围 物流企业 税负增加 

分 类 号：F252.3[经济管理—国民经济]