摘要：在经济与互联网快速发展的推动下，新兴物流产业发展的速度惊人，已经成为经济发展中重要的组成部分，影响着我国经济格局的变动。自2012年1月1日起，上海作为营改增试点率先进行改革，到今天已经有五个年头了，营改增对物流企业产生哪些影响？又遇到了哪些问题？本文以营改增的背景为切入点，从八个方面探析营改增对物流企业的影响。 74965

本文对营改增的背景、主要内容及意义进行了详细的分析。然后，从物流业概述出发，介绍物流企业的发展与现状以及物流企业在营改增前存在的问题。在此基础上，阐述了营改增对物流企业产生影响的利弊。再针对营改增对物流企业产生的一系列弊端提出建议。最后，由此得出结论，营改增是必然的选择，对物流企业的影响也是利大于弊的。

毕业论文关键词： 营改增；物流企业；影响 

Analysis of The Influence of Business Tax Replaced with VAT on Logistics Enterprises

Abstract：With the development of economy and internet, the emerging logistics industry has developed rapidly, and has become an important part of economic development, which is affecting the economic structure of our country。 Since January 1, 2012, Shanghai as the pilot took the lead in the Business Tax Replaced with VAT, nowadays, it has been five years, what kind of influence does Business Tax Replaced with VAT on the logistics enterprises have? And what are the problems? This paper starts with the background of the Business Tax Replaced with VAT, and expounds the influence of the Business Tax Replaced with VAT to the logistics enterprise from eight parts。 

This paper makes a detailed analysis of the background, main contents and significance of the reform。 Then, from the overview of logistics industry, this paper introduces the development and current situation of logistics enterprises, and the problems existing in the logistics enterprises。 On this basis, this paper discusses the advantages and disadvantages of logistics enterprises。 To aim at the adverse effects for the Business Tax Replaced with VAT to logistics enterprises, this paper offers some suggestions。 Finally, from the long-term development analysis, the Business Tax Replaced with VAT is an inevitable choice, the impact of the logistics business is also more advantages than disadvantages。

Keywords：Business Tax Replaced with VAT；logistics  enterprises；influence

目录

引言 1

一、营改增的背景、内容及意义 2

（一）营改增的背景 2

（二）营改增的主要内容 3

（三）营改增的意义 3

1、对税制的影响 3

2、对产业结构的影响 4

3、对税收征管的影响 4

4、对我国经济的影响 4

二、物流业概述及我国物流企业的现状 5

（一）物流业概述 5

（二）我国物流企业的现状 5

  1、 新兴物流业发展迅速 5

2、 独资、合资及国有物流企业三足鼎立 6

三、我国物流企业征收营业税存在的问题 6

（一）营业税税率不统一 6

（二）重复征税问题