Analysis And Reflection On The Deficiencies Of Financial Accounting And Tax Policies Of Logistics Enterprises In China

　    近年來，我國國民經(jīng)濟(jì)持續(xù)穩(wěn)定地增長(zhǎng)，巨大的經(jīng)濟(jì)總量帶來了巨大的貨物流量和貨物價(jià)值量，這為現(xiàn)代物流業(yè)在我國的迅速發(fā)展創(chuàng)造了有利條件。據(jù)統(tǒng)計(jì)，2004年我國物流總額超過了38萬億元，與上年相比，增幅在30%左右。與此同時(shí)，現(xiàn)代物流業(yè)作為企業(yè)的“第三利潤(rùn)源”，對(duì)區(qū)域經(jīng)濟(jì)發(fā)展的重要性正愈來愈多地被各級(jí)政府部門所重視。在中央，2001年，國家經(jīng)貿(mào)委等六部委聯(lián)合印發(fā)了《關(guān)于加快我國現(xiàn)代物流發(fā)展的若干意見》，提出了發(fā)展現(xiàn)代物流的總體目標(biāo);2004年，國家發(fā)改委等九部委出臺(tái)了《關(guān)于促進(jìn)我國現(xiàn)代物流業(yè)發(fā)展的意見》。在地方，不少省市已制定了區(qū)域性物流發(fā)展規(guī)劃和政策，如上海市政府在《關(guān)于上海市國民經(jīng)濟(jì)和社會(huì)發(fā)展第十個(gè)五年計(jì)劃綱要的報(bào)告》中，把現(xiàn)代物流業(yè)作為上海市四大新興產(chǎn)業(yè)之一。

From a macro perspective, China's modern logistics industry coincides with a good opportunity for the development of the industry.

However, from a micro perspective, most of our logistics enterprises are in the stage of small business scale, single business type, low market share and poor brand awareness. The negative effects are reflected in the external environment of the logistics market, such as the chaotic operation of the logistics market, the disorderly competition, etc., and also reflected in the internal management activities of the logistics enterprises, such as the lack of standardized financial accounting and the serious tax evasion.

Here, the author analyzes and thinks about the deficiencies of financial accounting and tax policy of logistics enterprises in China.

　　一、收入核算中存在的問題

Income refers to the total inflow of economic interests formed by enterprises in daily activities such as selling goods, providing labor services and pferring the right to use assets, including the sale of commodity income, the provision of labor income, interest income, royalty income, dividend income and so on, but does not include funds collected by third parties or clients.

The main problems in the income accounting of logistics enterprises are:

1. logistics enterprises, in view of their own interests, do not correctly divide and calculate current business revenues according to the accrual basis principle.

Such problems are mainly reflected in the fact that the entry time of business income has been artificially advanced or postponed.

For example, some logistics enterprises, in order to adjust the tax payable on current turnover tax, adopt the method of delaying the recognition of business revenue to reduce the tax base of the current turnover tax payable, so as to control the purpose of controlling the current tax payable. Some logistics enterprises, in order to whitewash their business performance, should be included in the taxable business income in the subsequent accounting period to advance to the current account, so as to achieve the goal of exaggerating business revenue and increasing operating profit.

As China's logistics enterprises are currently mainly engaged in goods pportation projects, some small logistics enterprises often contract with the consignor for the zero load freight or the whole batch of goods as a carrier when the coverage of their own service network is limited.

Because this kind of freight services seldom cross the accounting year, logistics enterprises can only make use of the opportunity that some individual customers do not need the invoice of freight, and make less income and less tax payable in financial accounting.

Those regional logistics enterprises, which already have a certain scale of operation, have focused on providing long-term logistics services for large supermarkets and manufacturing enterprises in their locality and surrounding areas, especially the provision of automobile freight services, in order to stabilize and expand their market share.

In this case, a logistics company usually signs a regular pport contract with the consignor according to the agreed period of service and the volume of the goods.

Since the term of service stipulated in such contracts is usually across the fiscal year, it is required that the accounting period of labor income should be correctly defined in accordance with the enterprise accounting system or the accounting system for small enterprises in accounting. That is to say, the labor that has been completed and completed in the same accounting year should be recognized at the time of completion. If the starting and completion time of the labor service is divided into different accounting years, and the result of the labor paction can be reliably estimated, the enterprises should confirm the relevant labor income on the balance sheet date according to the percentage of completion (completion or completion workload).

However, in practice, some logistics enterprises make use of the differences between the accounting system and the current tax law in terms of income definition, such as the difference in the principle of income recognition, the difference in the scope of income recognition, the difference in the time of income recognition, the difference in the way of income recognition, the difference in the conditions of income recognition, and so on, so as to control the income recognition.

Taking the difference in the conditions of income recognition as an example, the accounting system stipulates that the basic conditions for income recognition include the possibility of inflow of economic benefits and the reliability of income measurement; the tax law stipulates that the basic condition for the recognition of taxable income is whether the legal requirements for the completion of economic pactions are available, and emphasizes that the receipt of goods or services at the same time will have the receipt of the received price or the demand for the price.

In view of this difference, some logistics enterprises confirm only the amount of invoices issued in the current period to confirm the current labor income in the financial accounting.

In addition, when signing a regular pport contract, the two parties usually only make a general description of the terms of the contract, such as the date of carriage of the goods and the time limit for delivery of the goods.

Therefore, the actual completion time of each batch of freight services during the performance process is usually only known to all parties involved in the freight service.

In addition, the contract parties do not settle accounts on a monthly basis, and sometimes they are settled on the basis of the number of months of work performed, resulting in the time of settlement and invoicing lags behind the completion time of the freight service.

Therefore, some logistics enterprises take advantage of this time difference and do not confirm the income from the labor income that has already met the income recognition conditions stipulated in the accounting system according to the accrual basis principle. Only when the earned income has the conditions for confirming the taxable income stipulated in the tax law, especially when the condition of the certificate has been issued, can the income be recognized.

2. there is still a blind spot in the tax policy, resulting in loopholes and loopholes in logistics enterprises.

Such problems are mainly reflected in the following aspects: accounting the taxable income outside the account and evading the tax payable; confusing the taxable income of different tax rates and paying less taxes; fictitious freight and false Invoicing; and the tax payment can not be paid by the combined tax method.

(1) business tax is the most closely related type of turnover tax that is closely related to logistics enterprises.

The Provisional Regulations on business tax stipulate that the principle of business tax is to adopt the method of territorial expropriation, that is, taxpayers should pay tax payable at the place where their business activities occur; however, for taxpayers engaged in pport business, they should declare and pay taxes to the competent tax authorities where the institutions are located.

Obviously, this regulation prohibits the off-site booking behavior of commercial freight cars, neglecting the economic benefits that commercial freight vehicles may generate on the way back.

For example, a logistics enterprise in Hangzhou has contracted a one-way freight business from Hangzhou to Shanghai for the purpose of pporting goods to the destination. In order to reduce the empty driving rate of vehicles, it usually carries on the return freight business in the local freight market. At this point, the logistics enterprise will lose the shipper as a carrier because it can not invoke the invoice, but if the carrier is willing to offer certain price concessions and can reach an agreement with the shipper, he can choose to settle the price in cash, thereby obtaining extra income.

At present, in the logistics industry, cash settlement is a good evidence.

The logistics enterprise placed its business income on the way back to account, while the related cost was accounted for in the accounts. The financial accounting method not only evaded business tax and additional tax, but also evaded corporate income tax.

(2) the difference between the extension of service scope is one of the differences between modern logistics industry and traditional logistics industry.

Traditional logistics industry usually provides passenger and freight pportation services, while the modern logistics industry covers many aspects such as pportation, loading and unloading, warehousing, distribution and so on.

The current tax law cuts the whole logistics operation into several taxable items, and sets up different applicable tax rates respectively, such as pportation, loading and unloading, handling 3%, warehousing, distribution and agency 5%.

Taking pportation and distribution as an example, the tax burden of the two is different and the nature of the business is difficult to distinguish. As a result, the shipper can deduct the 7% of the freight paid as the added value tax, while the delivery fee and storage fee are not allowed to be deducted.

Therefore, in the case of the total amount of paction, the shipper often instruct the logistics enterprises to increase the freight amount artificially and reduce the cost of distribution and storage, while the logistics enterprises are willing to increase the tax income of low tax rates and reduce the high tax rate when accounting for the taxable income, thus reducing the overall tax burden.

(3) in order to strengthen the management of the deduction of the VAT input tax, the State Administration of Taxation's announcement on strengthening the tax administration and freight invoice value added tax management of freight pport industry stipulates that from December 1, 2003, the State Administration of Taxation will compare all the pport invoices applied by the VAT general taxpayer to the freight pport invoices issued by the business tax taxpayers.

No comparison is made with any discrepancy.

Obviously, the purpose of the regulation is to curb the wrongful act of evading the value added tax, but this kind of containment is more reflected in the form, but it can not go deep into the real level of economic behavior.

In fact, some logistics enterprises that meet the basic requirements of the self financing taxpayers are not allowed to issue invoices for the freight pport industry under the three conditions of "providing goods pportation services, providing non goods pportation services and providing goods pportation services by other taxpayers (including contractors, lessees and affiliated persons)".

(4) mature logistics enterprises will adopt the network operation mode, but few logistics enterprises can collect corporate income tax in the form of consolidated tax payment.

In order to avoid paying the income tax more or less with the profits and losses of the subordinate enterprises, the logistics enterprises often set up different points in the way of affiliation, which has caused the confusion of the freight market.

In addition, the consignor will enter into the whole logistics contract with the logistics enterprises according to their own needs, and the logistics enterprise usually only operates its relatively good business links because of its own network coverage and economic benefits, and subcontracts relatively weak business links to other logistics enterprises.

In this case, the initial carrier shall pay taxes according to the amount of income determined by the whole process, and the carrier shall pay tax according to the income specified in the subcontracting agreement, resulting in the repeated payment of the enterprise income tax.

The State Administration of Taxation ("State Administration of Taxation") stipulates that the trial method for the collection and administration of the business tax of goods pportation industry stipulates that the business tax shall be levied on the turnover of the self opening taxpayers' intermodal business on the basis of its freight charges and other charges charged to the consignor and the balance paid to other intermodal pport partners.

However, there is no similar provision in the calculation of corporate income tax.

Therefore, in order to avoid multiple taxation, logistics enterprises prefer to collect the invoice amount for the consignor so that they can deduct and make a loan.

This has disrupted the normal operation of invoice management.

　　二、成本核算中存在的問題

According to relevant information, the empty driving rate of China's highway freight has been maintained at around 50% for many years.

This reflects that some logistics enterprises have increased their operating costs due to their lack of a reasonable and effective organization and management system.

However, in order to reduce the empty driving rate, some logistics enterprises subcontract part of their business to other logistics enterprises after they undertake the pportation business, and subcontract their expenses as stowage costs to account for accounting. At the same time, they use cash loading links and other logistics enterprises that undertake subcontracting business to cash in and increase operating costs.

In addition, due to the constraints of objective factors, the actual operating costs of logistics enterprises often include some expenditure that can not obtain compliance documents.

Such as paying the labor costs of temporary workers such as loaders, porters, rental housing used for storage facilities to pay rental fees.

Because of the economic contact with natural persons, the logistics enterprises can not account for the expenses according to the compliance documents. If the temporary invoice is issued to the tax department, the logistics enterprises will add an additional tax expense. Compared with the logistics enterprises, the logistics enterprises are more willing to buy invoices to make such expenditures into account.

This also contributed to the emergence of Dai Kai ticket company.

　　三、應(yīng)采取的措施

The modern logistics industry is recognized as a sunrise industry.

As Morgan and Stanley Asia Pacific Investment Research Group said in the China logistics report, China's annual logistics cost exceeds 200 billion US dollars, and it is estimated that the income of logistics services will increase by 20% over the next 10 years.

The huge market potential means that the logistics industry has a good development prospect in our country.

However, the existence of these problems hinders the healthy development of the logistics industry, so it is necessary to strengthen the supervision and regulation of the logistics enterprises.

1., we should clearly define the connotation and denotation of China's logistics industry.

Although the concept of modern logistics has existed in China for many years, in fact, the theoretical circle has not yet reached a consensus on how to define "logistics industry".

At the same time, we should speed up the pace of the construction of industry standardization, and avoid the emergence of problems such as the disagreement between similar logistics enterprises and tax administration departments due to the lag of industry standardization.

2., implement relevant policies that are conducive to the development of logistics enterprises.

As logistics resources involve multiple industries, we must break the existing management system and policy environment of sub sectors and sub sectors, and achieve cross industry resource integration.

In particular, the formulation of tax policies should reflect the policy guidance role of encouraging logistics businesses to "integrate zero into whole", promote the development and growth of logistics enterprises, and enhance the supply capability of logistics enterprises.

If the logistics business can not be integrated, it can not reduce the operating cost of the logistics enterprises, nor can it improve the economic efficiency of the logistics enterprises. It is not conducive to the emergence and development of the large logistics enterprises in China, nor is it conducive to enhancing the market competitiveness of the local logistics enterprises.

3., we should strengthen the examination and management of non invoice vouchers such as waybills.