【作者】 胡基学；

【导师】 史耀斌；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 物流业与金融业、信息业并称为当今全球三大生产性服务业,英国经济史学家安格斯.麦迪森在《世界经济千年史》中指出：500年来全球经济的发展成果绝大部分是由通信和运输成本降低带来的。近年来,我国陆续出台了一系列促进物流业发展的宏观政策。作为经济调控重要手段的财税政策在支持物流业发展方面应该发挥重要作用。这就需要对财税政策支持物流业发展的相关理论问题进行深入研究,从理论上论证财税政策支持物流业发展的必要性和有效性、厘清财税政策的作用范围、选择支持的方式。这也就是本文的目的。全文共七章,第一章是绪论,包括选题背景与意义、国内外研究综述、研究思路与方法、论文可能的创新与不足等内容。正文部分分为六章,主要内容如下：第二章是财税政策支持物流业发展的理论分析,分为四节。第一节对物流、物流业、现代服务业等相关概念进行界定,阐述了商流、物流、资金流和信息流的关系,分析了物流业在国民经济中的地位和作用、现代物流业的特点、21世纪物流业面临的新挑战。第二节对物流市场失灵、物流业发展中市场与政府的关系等理论问题进行了论述。第三节以公共产品理论、外部性理论、幼稚产业保护理论、发展型国家理论等经济学理论为基础论证了政府干预物流业发展的必要性和有效性。第四节分析了财税政策支持物流业发展的作用机理。第三章对物流业发展与经济增长、财政收入三者之间的互动关系进行了实证研究,分为三节。第一节简要介绍了改革开放以来我国物流业发展、经济增长、财政收入的情况。第二节构建了一个向量自回归模型,并运用Granger因果分析、脉冲响应和方差分解等技术对物流业发展与经济增长、财政收入之间的关系进行了实证研究；第三节分别对货物周转量与国内生产总值、货物周转量与财政收入进行了回归分析。第四章是对我国物流业发展历史、现状及存在问题的分析,分为三节。第一节回顾了我国物流业的发展历程,分析了我国物流业的发展现状。第二节分析了当前我国物流业发展存在的社会物流成本占GDP的比重偏高这一突出问题的表现及其影响。第三节对我国物流成本占GDP比重偏高的原因进行了实证分析。研究发现：物流基础设施质量、物流业税负水平、政府性基金与收费道路车辆通行费以及产业结构、城镇化水平等是我国物流成本偏高的主要原因。第五章回顾了我国物流业财税政策的演变历史,并分析了现行政策存在的问题,分为四节。第一节梳理了2001年以来我国支持物流业发展的财政政策,主要包括：加大了对物流基础设施的投入力度；支持物流企业技术改造；设立了促进服务业发展专项资金和农村物流服务体系发展专项资金。第二节回顾了我国物流业税收政策的演变历史和现行主要税种。第三节以物流上市公司2008-2013年的年报数据为基础对当前“营改增”试点以后物流企业的税负变动及其影响因素进行了实证研究。第四节对我国现行物流业财税政策存在的问题进行了探讨,总体来看,财政对物流业的支持仍显不足,特别是对先进物流技术与装备的研发和应用推广、物流公共信息平台、物流专业人才培养等方面的重视程度还不够。税收政策主要是清理长期制约物流业发展的税制,对物流业发展的支持性税收政策还比较少。第六章分四节介绍了美国、德国和日本等国物流业发展的情况以及这些国家支持物流业发展的财税政策经验。值得借鉴的经验有：将物流业置于国民经济中十分重要的位置优先发展；重视对物流业发展的长远规划；重视对物流基础设施的投资,除公共投资外采取多种方式吸引私人资本参与；运用财税政策引导资源配置和物流业的发展方向；积极发挥财税政策的导向作用鼓励物流技术创新与应用和绿色物流的发展。第七章是对我国物流业财税政策的建议,分为四节。第一节是物流业财税政策的总体思路。首先要明确物流业发展中市场与政府的关系,物流业的发展必须让市场机制起决定性作用,财税政策支持物流业发展应体现在为物流业发展提供一个有利的基础设施环境、市场环境和制度环境；其次要坚持适应现代物流业特点的原则、效率原则、遵循市场经济规律的原则、借鉴国外经验与符合我国国情的原则。第二节是完善我国物流业财政政策的建议,包括：适应物流业发展特点,调整财政投入结构：增加内河航道建设投入和物流基础设施提质建设投入；加强物流公共信息平台的规划和建设；加大对先进物流业技术创新和应用的财政支持；增加对现代物流专业人才教育培训方面的财政投入；培育和扶持第三方物流企业；加大对农村物流业的支持力度。另外,可以创新支持物流业发展的方式,通过财政奖励、政府采购、财政贴息等多种方式引导物流业的发展。第三节是完善我国物流业税收政策的建议,包括：统一物流业税目促进物流业一体化发展；对工商企业在物流外包过程中进行主辅业分离所涉及的税收给予优惠,促进物流业社会化、专业化发展；将物流企业汇总缴纳企业所得税的政策适用范围扩大至全国,促进物流业网络化发展；完善“营改增”方案；改革政府性基金,规范道路通行收费等。第四节简要探讨了支持物流业发展的物流业管理体制、土地政策、交通管理政策等其他配套政策。更多还原

【Abstract】 Logistics, finance and information industry are called three major productive serving industries in modern world. Angus Maddison, an economist historian of Great Britain, said in The World Economy--A Millennial Perspective, In past500years, most results in the world economy’s development were brought by the decrease of communication and transportation costs. Recently, a series of macro policies were launched to advance the development of logistics in home. And as an important measure in economic regulation, tax policies should play a role in supporting the development of logistics. This article, therefore, makes researches on relative theoretical issues on tax policies and demonstrates necessities and effectiveness of support of tax policies for the logistics and confirm its functional areas and supporting methods.The essay consists of seven chapters; chapter1is the introduction, mainly about the background, summaries of studies in home and abroad, research methods, etc. The body consists of six chapters.Chapter2is about theoretical analysis of the support of tax policies to development of logistics, including four sections. Section1defines relative definitions such as logistics, logistics industry and modern serving industry, stating the relationship among commodity-circulate, logistics, capital flow and information flow, and mainly analyzing its function and characteristics in national economy and challenges in21st century. Section2states theoretical problems on malfunctions of logistics market and the relationship between the government and the market during the development of logistics. Section3demonstrates the necessity and effectiveness of the government’s intervention on the basis of public goods theory, externality theory and developing countries theories, etc. Section4analyses the mechanism of the fiscal and taxation policies to support the logistics industry development.Chapter3consisting of three sections, makes empirical studies on the interactive relationship among fiscal revenues, economy’s raise and development of logistics. Section1briefly introduces the development of logistics in China, economy’s rise and fiscal revenue since the reform and opening-up. In section2 a VAR model is set up to study the relationship between fiscal revenue, economy’s rise and developments of logistics by Granger causal analysis impulse response and variance decomposition; section3makes regression analysis of relationship among freight mileage, GDP and fiscal revenue.Chapter4analyzes the history of logistics, current situation and existing problems in China. Section1recalls the development of logistics and its current situation; section2analyzes the appearance and influence caused by the proportion the logistics cost takes in GDP. And last section analyzes the reasons why the logistics cost takes higher proportion in GDP, including logistics infrastructures’ qualities, tax burden level, governmental fund, industrial structure and level of urbanization.Chapter5recalls the history of our fiscal and taxation polices of logistics industry and analyzes the existing problems. Section1tells the fiscal policies supporting the development of logistics in home since2001, including increased input in logistics infrastructures, technical transformation in logistics entrepreneurs and foundation of special development funds to develop serving industry and rural logistics serving system. Section2recalls the history of taxation polices of the logistics industry. Section3makes empirical study on tax changes and factors causing these changes of logistics entrepreneurs on the basis of annual reports of the listed logistics companies from2008to2013, Section4analyzes the problems existing in the current fiscal and taxation policies. In general, the fiscal support to logistics seems insufficient, especially in the aspects of development and application of advanced logistics technologies and equipments, construction of information platform and training for the professional talents. The main current function of fiscal taxation policy is to clear the regulation which limits the development of logistics, however, there is few supporting policies that can develop the logistics.Chapter6introduces the situation of logistics in the US, Germany and Japan and their experiences of supporting the development of logistics by tax policies, for example:putting the logistics industry in a prior development position; emphasizing long-term plan of development of logistics; increasing the investment to the logistics infrastructures, attracting the private investment by all means; leading the logistics’ development and distribution of resources by tax policies; and the last, encouraging the innovation and application of logistics technologies and development of green logistics by the function of taxation policies.Chapter7gives some suggestions on fiscal and taxation policies on logistics,consisting of4sections. The first section is the guideline, confirming the relationship between the government and the market in the development of logistics, referring that the market mechanism has to have the decisive effect; applying the principles adjusting to current situation in home which applies to the characteristics, efficiency and market economy laws. The second suggests that we should adapt the structure of the fiscal investment to the characteristics of the logistics industry development, increasing the investment of waterway construction and logistics infrastructure constructions with higher quality, strengthening the planning and construction of logistics public information platform, Increasing fiscal support to the advanced technology innovation and application,giving more fiscal support to talents’training,cultivating and supporting the third party logistics enterprises, strengthening the support of rural logistics industry. In addition, we can support the logistics industry through fiscal incentives,government procurement,fiscal interest discount and other ways to guide the development of logistics industry. The third section is mainly about the suggestions on completing taxation policies at home, which include unifying tax rate of VAT for the whole logistcs industry, strengthening the logistics’development socially and professionally by privileging tax policies to the business which separate secondary lines of business from core business during the outsource process; applying taxation policies to the whole nation to develop the logistics network; perfecting the VAT pilot program; improving the governmental fund and making standards for highways’tolls. And the last section states other supporting facilities including management systems, land polices and traffic management polices.更多还原