中国物流业税负规模与税负结构研究  

Research on tax Burden and Tax Structure of Logistics Industry in China

作　　者：王赟杰[1,2] WANG Yun-jie(School of Economics and Finance,Xi＇an Jiaotong University,Xi＇an 710061,China;Business School,Xi＇an International University,Xi＇an 710077,China)

机构地区：[1]西安交通大学经济与金融学院 [2]西安外事学院商学院

出　　处：《经济体制改革》2018年第4期154-158,共5页Reform of Economic System

基　　金：西安市社会科学规划基金项目“西安自贸区贸易便利化建设的机制创新研究”(17IN07)的阶段性成果.

摘　　要：本文通过构建行业税收负担指标,对我国物流业税收负担的规模进行了测度,并进一步从子行业结构和税类结构两方面对我国物流业税收负担进行剖析。研究发现,我国物流业缴纳税收的绝对规模不断增加,但物流业税收负担水平却呈倒"N"型趋势,"营改增"确实减轻了物流业税负规模;物流业税收负担主要集中于交通运输业缴纳的流转税和所得税,尤其是流转税;物流业税收负担主要集中在间接税,但由于间接税税负可以转嫁,物流业税收负担可能并不像纸面上所看到的那么重。未来物流业减税的重点应该放在交通运输业缴纳的流转税方面。Based on the index of industry tax burden, this paper measures the tax burden of logistics industry scale of the China, carries on the analysis to the tax burden of logistics industry from the industry structure and tax structure. Resuhs show that the absolute scale of logistics industry tax increases, but the tax burden level of the logistics industry is an inverted ＂N＂ trend, ＂the Change from Business Tax to Value-Added Tax＂ actually reduces the tax burden of the logistics industry. The tax burden of logistics industry is mainly concentrated in the transportation industry to commodity turnover tax and income tax, especially the turnover tax. The tax burden of logistics industry is mainly concentrated in the indirect tax, but because the tax burden of indirect tax can be passed on, the tax burden of logistics industry is not so heavy on the surface. The focus of tax reduction in the future should be placed on the turnover tax paid by the transportation industry.

关 键 词：物流业 税负规模 税负结构 交通运输业 营改增 

分 类 号：F812.42[经济管理—财政学]