| 物流业“营改增”现存问题之法律探析 |
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| 作者姓名： | &# &# &# |
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| 摘 要： | 物流业作为我国服务业中的先驱行业，衔接了服务业的各个部门，属于国民经济发展的重要部分，因此从物流业着手进行“营改增”，对于优化服务业税收环境具有重大意义。但现行“营改增”政策存在许多问题:“物流辅助服务”和“交通运输业”项目的税率不统一，物流企业税负明显增加，税收抵扣权受到侵害，快递企业税收政策不明确，相关财政扶持政策的落实也不到位。由于“营改增”政策的不完备性，该政策还存在一些深层次的法律问题，如:增值税的累退性，中央和地方税收收入的重新调整，以及在实施过程中对财税法治理念的背离。
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| 关 键 词： | 物流业 “营改增” 问题 |
The Legal Analysis on the Existing Problems of "From BT to VAT" in the Logistics Industry |
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| &#,&#,&#.The Legal Analysis on the Existing Problems of "From BT to VAT" in the Logistics Industry[J].Journal of Xihua University:Philosophy & Social Sciences,2015,34(4):41-45. |
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| Authors: | LI Wei-ran |
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| Abstract: | As the pioneer of service industry in China as well as linking up all sectors of service industry, logistics industry plays a vital role in national economic development. Thus, "replacing BT (business tax) with VAT (value-added tax)", starting on logistics industry, has significant value to optimize the tax environment in service industry. However, there still exist many problems in current "replacing BT with VAT" policy: the tax rates of "logistics assistance service" and "transport service" are not unified; the tax burden of logistics enterprises increased sharply; the tax deduction rights is infringed; the tax policy of express enterprises is indeterminate; and the implementation of the relevant financial support policies has not been carried out completely. Some underlying legal problems of "replacing BT with VAT" policy is that of the policy's incompleteness, such as, the regression of VAT, the readjustment of central and local governments' tax revenues and the deviation from the concept of finance and tax legalization during the implementation process.
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