“营改增”对道路运输企业税负影响与治理路径  

The Tax Dilemma of Road Transport Enterprise Caused by Value-added Tax and the Governance Path

作　　者：颜华锟 YAN Huakun(Sino-US Global Logistics Institute,Antai College of Economics&Management,Shanghai Jiaotong University Shanghai 20000,China;Fujian Provincial Port Group CO.,LTD.,Fuzhou 350000,China)

机构地区：[1]上海交通大学安泰经济与管理学院上海交通大学中美物流研究院,上海200000 [2]福建省港口集团有限责任公司,福州350000

出　　处：《综合运输》2022年第8期50-53,99,共5页China Transportation Review

基　　金：教育部人文社科青年基金:基于市场随机均衡特点的政府制设计决策及仿真研究(17YJC630193)。

摘　　要：物流业作为国民经济的基础性、先导性行业,是国家“营改增”税制改革的首批试点行业之一。物流行业在“营改增”实施过程出现的运输企业进项抵扣不足、增值税发票虚开虚抵以及国家税收流失严重等问题,是困扰“营改增”税收有序开展以及行业健康发展的瓶颈之一。本文从“营改增”机制的科学设计、“互联网+税务”的有效管理以及“营改增”税收服务系统科学构建等三个方面展开研究,可为道路运输“营改增”税务困境的治理提供新的思路。本文的研究成果对其他行业的“营改增”税务困境的治理也有重要参考价值。As a basic industry of the national economy,the highway transport industry is one of the first batches of pilot industries in the taxation reform of the“replacing business tax with value-added tax(RBTVAT)”.One of the bottlenecks in the orderly development of the tax system and the healthy development of the industry is the problems occurred in the value-added tax(VAT)implementation process,such as tax credit deficiency,falsely making out invoice for VAT,and serious national tax revenue losses.This paper studies the VAT implementation mechanism of the scientific design,effective management of“Internet plus taxation”and scientific construction of VAT tax service system,providing new ideas for the tax dilemma and governance path analysis of highway transport industry.The results of this paper also have important reference value for the RBTVAT governance in other industries.

关 键 词：道路运输 税收 营改增 税务困境与治理 

分 类 号：F542[经济管理—产业经济]