内容摘要
2011年至2015年内完成对我国税制的改革是“十二五”规划里重要的内容之一，“营改增”作为我国财政税收体制改革的重要组成部分，目的在于完善税收链条，促进服务业的发展，实现结构性减税。自从1994年我国税制改革之后，20年内经济形势和产业结构已经完全改变，继而迫切需要一套新的税收制度。目前我国现行的税种有18种。
本文通过对实际企业——H速运公司“营改增”前后财务报表数据的变化，采用统计分析法分析“营改增”对该公司的税收负担的影响。本文通过对H速运公司“营改增”前后的企业综合税收负担率进行比较，发现“营改增”之后税收负担有一定程度的降低，符合“营改增”政策实现结构性减税的目的。但在分析H速运公司的税收负担过程中也发现了快递行业在“营改增”的过程中依然存在诸多问题。本文在参考，整理国内外文献的基础上，借鉴国际快递行业经营的经验，提出了一部分完善改革的建议。
关键词：营改增 快递行业 企业综合税收负担率
Abstract
“Twelfth Five-Year Plan”goal is 2011-2015 years to complete the reform of the tax system. As the important part of fiscal and taxation system reform(to replace BT with VAT), the transformation from business tax to value added tax aims to perfect the chain of value added tax, accelerate the development of modern service industry and realize the goal of selective tax cuts. Since the 1944 tax reform in our country, 20 years of industrial structure and economic situation has completely changed, then the new tax system is an urgent need, at present there are 18 kinds of existing taxes.
In this paper, it attempts to analyze the impact of the reform of taxation system on the real enterprise—H group with statistical method, based on the financial report of H group. After thorough analysis and comparison by the corporate tax cost rate, that the tax cost of VAT is lower than the tax cost of BT after taxation reform. However, there are still a lot of challenges facing the tax system reform. And this paper attempts to bring about suggestions, based on the study of relevant literature and the experience of the international express delivery industry.
Key words：The Taxation Reform Corporate Tax Cost Rate Express Delivery Industy
目
（二） 营改增的改革历程、现状及优势分析………………………… 1
（三） 实施后呈现的问题………………………………………. 2
（一） H速运公司的基本情况……………………………………. 4
（二） 营改增前后H速运公司的税负变化………………………….. 5
（三） 快递企业在营改增中存在的问题……………………………. 6
三、 简要分析“营改增”之后快递行业存在的问题……………….. 7
（一） 物流业征税范围界定模糊…………………………………. 7
（二） 快递行业存在多档税率…………………………………… 7
（三） 可抵扣项目存在缺失…………………………………….. 8
（一） 统一行业范围的划分标准…………………………………. 9
（二） 统一快递征税税率………………………………………. 9
（三） 实行税收优惠政策……………………………………… 10
