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文献出处：Norrman A, Henkow O.. The influence of business tax VAT to

the international logistics enterprises [J]. Logistics Technology, 2014, 23:

62-71

原文 The influence of business tax VAT to the international logistics

enterprises

Norrman, Henkow

Based on the background of the policy "camp to gain" the

interpretation of policy and the related solution as a starting point,

combined with the practical examples of the tax system reform to the

impact of the international logistics and related enterprises.

Value added tax and business tax is South Korea two of the most

important in the current turnover tax categories of on scope of

VAT in South Korea domestic sales, import goods and providing

processing, repairs and replacement services, mainly play a role in the

field of industrial production and circulation of commodities;While the

scope of the business tax includes other services, transfer of intangible

asset and sale of real estate, covers most of the tertiary industry to provide

labor short, VAT tax mainly for goods and most services is

applicable sales tax, the two parallel in the scope of our tax levy, cross

each one of the major tax turnover tax on turnover in full as plan

tax basis, according to industry setting different tax rates, calculation is

simple, and convenient for collection, it in the balance of the sustainable

development of local economy has played a pivotal through

long-term practice, the business tax gradually showing its limitations,

mainly embodied in the following aspects:

Sales tax is a tax on turnover in full, will inevitably produce double

taxation. VAT tax only appreciation of this link, especially after the VAT

to consumer VAT general taxpayer purchased fixed assets contained can

be used as the input VAT tax deduction, thus leading to relatively VAT

taxpayer, tax taxpayers tax burden is higher. For companies to buy

services or services, as a result of outsourcing services including business

tax cannot get deduction, lead to enterprise more willing to provide the

required services rather than outsourcing services, service production

internalization, not conducive to the professional division of labor and

service outsourcing development of service industry. Based on the

background of the policy "camp to gain" the interpretation of policy and

the related solution as a starting point, combined with the practical

examples of the tax system reform to the impact of the international

logistics and related enterprises.

Sales tax is a tax on turnover in full, will inevitably produce double

tax only appreciation of this link, especially after the VAT to

consumer VAT general taxpayer purchased fixed assets contained can be

used as the input VAT tax deduction, thus leading to relatively VAT

taxpayer, tax taxpayers tax burden is higher. For companies to buy

services or services, as a result of outsourcing services including business

tax cannot get deduction, lead to enterprise more willing to provide the

required services rather than outsourcing services, service production

internalization, not conducive to the professional division of labor and

service outsourcing development of service industry. In exports for

investigation is the international practice, because South Korea services

for business tax, when exports to drawback, lead to tax export service,

finally influence of South Korea's service industry in the international

market all over the world can be seen in the history

of the development of the business tax, it is the business tax repetition of

this disease, resulted in a VAT, and ages of value added tax is

mainly in the following aspects: don't double taxation, have the feature of

tax neutral;Link tax, each link tax deduction, final consumer is all taxes;

consideringConvenient for export tax rebates, be helpful for their goods

and services fair to participate in international competition;Restrict each

other on tax collection and administration, cross audit, avoiding tax

evasion. The service lives of taxable sales of more than standard

prescribed by the ministry of finance and the total (5 million) of taxpayers

for average taxpayer, taxpayer for small-scale taxpayers not in excess of

the prescribed sound accounting who can provide accurate

taxation information small-scale enterprises can also apply for average

taxpayer policy also specifies the original road, inland

waterway cargo transportation since the taxpayer shall be identified in

principle of make out an invoice for the general taxpayer. South Korea in

1994, the turnover tax system reform, according to the international

common practice to establish the standardization of the production VAT,

with value-added tax as the core to establish a new pattern of the turnover

tax: a comprehensive value-added tax in the field of the flow of goods

production, on the basis of the select few consumer goods cross to impose

consumption tax, and for most services trade to impose business

the end of 2008, to ease the impact of the international financial crisis, the

central identified the "structural tax cuts" advocate tone, reflected in

terms of turnover tax, mainly will be changed from production VAT to

consumer VAT ption type allows the enterprise cost of

purchased fixed assets value contained in the value-added tax is deducted

from transition effectively promote the industrial structure

adjustment and technology upgrade, improve the domestic products in the

international market the completion of the VAT, the

VAT expansion circumference in the sights of south Korean tax

current tax system apply to the practice of different tax

system, goods and services between the goods and services in the

unification of the tax on property, destroyed the deduction of VAT chain,

in South Korea have certain obstacles on the development of modern

service industry, is not conducive to further transformation and upgrading

of economic give full play to the advantages of VAT tax

burden fair, its basic condition is as far as possible the "full coverage, the

whole chain, full deduction".So, it is imperative to change business tax

VAT. Business tax to the influence of value added tax it away to the

enterprise at present, Beijing camp change increases the pilot program

has won the approval of the state council, formal implementation is

expected to begin in the near company's main business service

for international freight forwarders, belongs to the scope of auxiliary

"logistics", so as to pay VAT, as general VAT to the tax

rate of 5%, and the difference between tax;After the change of value

added tax for 6% of the value-added tax, offset the input of

taxes, tax rate and tax changes in the way of the development of the

enterprise has a long-term policies also change during the

pilot VAT tax belonging to business tax, the continuation of the business

tax preferential transitional policy made detailed provisions. Business tax

after the change of value added tax, as a result of value added tax is a tax

excluded in price, revenue from the customer can't all as enterprise's

revenue, and the need to isolate the income part as the output VAT tax,

namely: the business income/(1 + 6%) = tax n cases, this

means that the income items change business tax VAT will inevitably lead

to the income of business scale, the tax payable, the corresponding

change of turnover and profit. The author's international freight

forwarding business is mainly decided by the cost price, gross margin is

relatively fixed, in order to facilitate more business tax change VAT after

each related financial index change under different circumstances, do the

following hypothesis: hypothesis after tax reform without tax gross

margin (hereinafter referred to as the gross profit margin) level remains

the same;Taxes only consider the business tax and value-added tax, does

not consider calculated on business tax and value-added tax each

additional taxes and fees;Consider only associated with operating revenue

and operating cost of VAT, and both contain VAT rates are consistent, to

6%.

The company mainly to international trade, commodity circulation

link of customer is given priority to, in the industry's average taxpayer

clients, for example, after the tax reform, providing international cargo

transport agency services to issue special VAT invoices, my company to

maintain the price the same or increase (up to Maori constant), the

relevant freight cost will be reduced by more than 5% of the

addition, the customer deductible VAT amount increases, the VAT payable

will decrease rate that: international freight forwarding

business by the tax change after paid VAT, will greatly improve the

international trade class customer profit still using the previous

example, the company provides international cargo transport agency

services customers in commodity production and circulation field. By the

above analysis can be concluded that the business tax after the change of

value added tax, in front of the meet the conditions of the four

assumptions listed, if you still perform the original price unchanged, the

tax reform to cause a decline in revenue, gross margin level of business,

should pay tax increases, eventually reduce enterprise profits;If you raise

the price to ensure that the gross margin level is constant, the operating

income is reduced, should pay tax increase. Business tax changes are

confirmed as general taxpayer VAT, input tax can be calculated at to

obtain special invoices for value-added tax acquire other

taxpayers' original belongs to the scope of business tax differences can

collect invoices, can be deducted from the sales in the invoice value;Such

as the special invoice to invoice to obtain tax authorities must indicate the

output tax deduction. The result of the tax increase, on the one hand,

further squeeze corporate profits, the development of the

other hand, in the case of its difficult to digest, will cause freight rate rise,

which would push up is reported that many famous international

freight companies in Shanghai after issue VAT invoices to the customer

request, on the original cost pay more view of the problems

exposed by the Shanghai pilot, the south Korean federation of logistics

and purchasing has been made to the relevant state departments including

the goods transportation services into logistics support service, and

appropriately increase the input tax deductions in eight Suggestions, in

case the camp change increases the pilot policy has adverse effects on the

entire logistics industry. Business tax change after VAT as small-scale

taxpayers, transport, international freight forwarding business taxpayers

obtain other taxpayers' original belongs to the scope of business tax

differences can collect invoices, can be deducted from the sales in the

invoice industries such as to obtain the original belong to the

scope of business tax differences can collect other taxpayers invoice, can

also be deducted from the sales of the invoice value, but the pilot average

taxpayer or pilot the invoice of small-scale taxpayers shall not deduct the

policies also change during the pilot VAT tax belonging to

business tax, the continuation of the business tax preferential transitional

policy made detailed provisions. Business tax after the change of value

added tax, international freight forwarding business chain joined the VAT

gh in the short term, the scale of business will decrease,

didn't really reduce tax burden, also has the potential to reduce

in the long run, the business tax change of value added tax more

significance lies in: eliminate double taxation;Is conducive to the

professional division of labor and service outsourcing services,Promote

the specialization of social division of labor;Strengthen service industry

competition of this will be conducive to further expand the

market, enterprises expand addition, the "battalion to add" also

can impact on the industry d industries in major and

value-added tax management system, to the enterprise financial

accounting requirements will be more standardized and the

same time, because the customer requirements for legal, compliance VAT

deduction vouchers, would force some imperfect management of small

enterprises withdraw from the market

译文营业税改增值税对国际物流企业的影响

诺曼；科诺

本文以“营改增”政策的背景及对相关方案政策的解读为出发点，结合本单位实际举例说明该项税制改革给国际物流及相关企业带来的影响。增值税和营业税是韩国现行流转税中两个最为重要的税种。增值税的征税范围包括在韩国境内销售、进口货物以及提供加工、修理修配劳务，主要在工业生产和商品流通领域发挥作用；而营业税的征税范围则包括其他劳务、转让无形资产和销售不动产，覆盖了第三产业提供的大部分劳务行为。简言之,增值税主要针对货物征税，而大部分劳务则适用营业税，二者在征税范围上平行征收，互不交叉。作为流转税主体税种之一的营业税是以营业额全额作为计税依据，按行业设置不同税率，计算简便，又便于征管，它在平衡地方经济可持续发展过程当中起到了举足轻重的作用。但通过长期实践，营业税逐渐显现出其局限性，主要体现在以下几方面：营业税是对营业额全额征税，不可避免地会产生重复征税。增值税只对本环节的增值额征税，尤其在增值税转型为消费性增值税以后，一般纳税人外购固定资产所含的增值税可作为进项税抵扣，这样就导致相对增值税纳税人而言，营业税纳税人税负更高。

对于购买服务或劳务的企业来说，由于外购服务所含营业税无法得到抵扣，导致企业更愿意自行提供所需服务而非外购服务，服务生产内部化，不利于服务业的专业分工和服务外包发展。

出口适用零税率是国际通行做法，由于韩国服务业适用营业税，

在出口时无法进行退税，导致服务含税出口，最终影响了韩国服务业在国际市场上的竞争力。

从全世界营业税的发展历史中可以看出，正是营业税重复征收的这一弊病，致使增值税出台，并大显身手。增值税的优势主要体现在以下方面：不重复征税，具有中性税收的特征；逐环节征税，逐环节扣税，最终消费者是全部税款的承担者；

方便出口退税，有利于本国商品和劳务公平地参与国际竞争；在税收征管上互相制约，交叉审计，避免发生偷税。

应税服务年销售额超过财政部和国家税务总规定标准（500 万）的纳税人为一般纳税人，未超过规定标准的纳税人为小规模纳税人。会计核算健全，能提供准确税务资料的小规模企业也可申请一般纳税人资格。试点政策也规定了原公路、内河货物运输业自开票纳税人原则上均应当申请认定为一般纳税人。韩国在 1994 年进行了流转税税制改革，按国际通行的做法建立了规范化的生产型增值税，以增值税为核心建立了新的流转税格局：在商品生产流通领域实行全面的增值税，在此基础上选择少数消费品交叉征收消费税，而对大部分劳务交易征收营业税。2008 年底，为缓解国际金融危机的冲击，中央确定了“结构性减税”的主基调，体现在流转税方面，主要是将增值税由生产型增值税调整为消费型增值税。消费型增值税允许将企业购进的固定资产价值中所含的增值税款全部扣除。( 完整翻译请到百度文库，或直接与我联系，qq 1565218518) 这一转型有力地促进了产业结构调

整和技术升级，提高了国内产品在整个国际市场上的竞争力。增值税转型完成后，增值税扩围随之进入韩国税制改革的视野。现行税制对货物和劳务适用不同税制的做法，割裂了商品和劳务在纳税上的统一属性，破坏了增值税的抵扣链条，对韩国现代服务业的发展产生了一定的阻碍作用，不利于经济结构的进一步转型升级。要充分发挥增值税税负公平的优势作用，其基本条件就是尽可能的“全覆盖、全链条、全抵扣”。所以，营业税改增值税势在必行。

营业税改增值税对企业征纳工作的影响目前，北京营改增试点方案已获国务院批准，预计于近期开始正式执行。笔者所在公司的主营业务为国际货运代理服务，属于“物流辅助服务”范围，所以将改为缴纳增值税，成为增值税一般纳税人。原适用 5%的营业税税率，且为差额纳税；改增值税后适用 6%的增值税率，抵扣进项税额。税种、税率以及计税方式的变化对企业的发展产生了长远的影响。

此外试点政策还对营业税改增值税试点期间税款归属、原营业税优惠的延续等过渡性政策做了详细规定。

营业税改增值税后，由于增值税是价外税，来自客户的收入不能全部作为企业的营业收入，而需要从收入中分离出一部分来作为增值税的销项税，即：营业收入 = 含税收入 /（1+6%）。这意味着在收入项目一定的情况下，营业税改增值税必然会导致企业营业收入规模、应交税金、毛利以及利润的相应变化。笔者所在公司国际货运代理业务的收费价格主要由成本决定，毛利率相对固定，为方便比较营业税

改增值税后各相关财务指标在不同情况下的变化，特做如下假设：假设税改后不含税毛利率（以下简称毛利率）水平保持不变；税金只考虑营业税和增值税，不考虑按营业税和增值税计算的各项附加税费；只考虑跟营业收入和营业成本相关的增值税，且两者所含的增值税税率一致，均为 6%. 笔者所在公司主要以国际贸易即商品流通环节的客户为主，以该行业的一般纳税人客户为例，税改后，为其提供的国际货物运输代理服务改为开具增值税专用发票，无论我公司维持对其收费价格不变还是相应提高（提高至毛利不变），该类客户的相关运费成本都会减少 5%以上。除此之外，客户可抵扣的增值税进项税额增加，其应交增值税会相应减少。由此说明：国际货运代理业务由营业税改征增值税后，将会极大提升国际贸易类客户的利润空间。仍沿用前面的例子，由公司提供国际货物运输代理服务的商品生产及流通领域客户。由以上分析可以得出：营业税改增值税后，在满足前面所列四个假设前提的条件下，如果仍执行原来的收费价格不变，则税改会导致企业营业收入减少、毛利水平下降、应缴税金增加，最终减少企业的利润；如果提高收费价格以保证毛利水平不变，则营业收入下降、应缴税金增加。营业税改增值税后认定为一般纳税人的，可按取得增值税专用发票计算抵扣进项税额。如取得非试点纳税人的原属于营业税可差额征收范围的发票，可按发票金额在销售额中扣除；如取得税务机关代开的专用发票可按发票注明的税款抵扣销项税额。

税负增加的结果，一方面进一步挤压企业利润，影响行业发展；另一方面在自身难以消化的情况下，必然引起运价上涨，从而推高物

价。据了解，上海地区多家国际知名货运公司向客户提出要求在开具增值税发票后，要在原有的费用上多支付一定的税额。针对上海试点暴露出的问题，韩国物流与采购联合会已向国家有关部门提出了包括将货物运输服务纳入物流辅助服务、适当增加进项税抵扣项目等 8

条政策建议，以防营改增试点政策对整个物流行业造成不利影响。营业税改增值税后认定为小规模纳税人的，交通运输业、国际货运代理业务纳税人取得非试点纳税人的原属于营业税可差额征收范围的发票，可按发票金额在销售额中扣除；其他行业如取得非试点纳税人的原属于营业税可差额征收范围的发票，也可按发票额在销售额中扣除，但取得的试点一般纳税人或试点小规模纳税人的发票，不可扣除销售额。此外试点政策还对营业税改增值税试点期间税款归属、原营业税优惠的延续等过渡性政策做了详细规定。营业税改增值税后，国际货运代理业务加入了增值税抵扣链条。尽管从短期来看，企业营业规模会因此而减少，税负并没有真正减轻，利润也有减少的可能。

但从长远来看，营业税改增值税更多的意义在于：消除重复征税；有利于服务业的专业分工和服务外包；促进社会专业化分工；增强服务业竞争能力。这都将有利于企业进一步开拓市场，扩大销售。此外，“营改增”还能对行业规范起到促进作用。相关行业进入增值税管理的大体系，对企业财务核算的要求将更加规范和严密。同时，由于客户对合法、合规的增值税抵扣凭证的要求增强，将迫使一些管理不健全的小型企业退出市场。