营改增对A物流公司财务绩效的影响研究

发布时间：2018-02-02 09:21

本文关键词： 营改增财务绩效物流业　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：营业税与增值税从1994年税制改革以来一直是我国两大流转税税种,随着我国社会市场经济的飞速发展和社会主义市场经济体制的日趋完善,二者平行征收的模式愈发地与市场经济高速发展的现状不相适应。2013年8月1日后,部分现代服务业和交通运输业"营改增"改革试点的范围扩大到了全国。为进一步完善地方税制体系、减轻企业负担、提高企业发展能力,2016年3月5日,李克强总理在"两会"上做了政府工作报告,在报告中他明确提出营业税改征增值税试点从2016年5月1日起扩大到全国范围。全面实施"营改增"以后增值税的抵扣链条被彻底打通,有利于减轻企业的负担、增强企业活力,对改善经济发展环境、促进第二产业和第三产业发展的重要性不言而喻。物流业在生产性服务业中具有很强的代表性,被纳入"营改增"试点行业的时间也较早。21世纪以来物流业进入到了高速发展的黄金时期,但同时也存在着一些问题,导致这些问题的一个重要原因就是部分物流企业不重视财务绩效管理。在物流业营改增后,由于营业税与增值税的计税方法不同,对企业的营业收入与营业成本都产生了较大影响,导致上述企业的财务绩效恶化、企业利润降低,企业的生产经营遇到了极大的挑战。帮助物流企业提升其财务绩效是本次研究的一个主要目的,同时也有利于为其他相关行业提供借鉴,帮助它们平稳度过税改磨合期、提升企业财务绩效水平。在查阅国内外相关文献及理论的基础上,首先运用文献分析法和理论分析法对物流业的发展状况、纳税情况和财务绩效管理现状进行了分析,同时从营运能力、盈利能力、发展能力和偿债能力四个方面分析了"营改增"对物流业财务绩效的影响;其次在进行案例分析的过程中以A物流公司营改增为切入点,介绍了 A物流公司的基本情况、主营业务以及营改增的基本情况,运用对比分析法对比了"营改增"前后A物流公司财务状况及经营成果有关数据及相关财务指标,找到了导致案例企业财务绩效恶化及利润下降的原因并提出物流公司应该通过调整财务制度、加强涉税业务培训和成本管理及调整经营策略来主动应对"营改增",同时对政府提出了拓展多元化的投资渠道、制定适度的财政补贴制度等合理化建议;最后得出了研究结论,对研究的局限性做出了说明,同时提出了对未来研究的展望。
[Abstract]:Business tax and value-added tax have been two kinds of turnover tax since the tax system reform in 1994. With the rapid development of our social market economy and the improvement of socialist market economy system. The two models of parallel levy are increasingly incompatible with the rapid development of the market economy. After August 2013. The scope of some pilot reform projects in the modern service industry and the transportation industry has been expanded to the whole country, in order to further improve the local tax system, reduce the burden on enterprises, and improve the ability of enterprises to develop. On March 5th 2016, Premier Li Keqiang gave a report on the work of the government at the "two sessions." In his report, he explicitly proposed that the pilot project of business tax reform and VAT levy should be expanded to the whole country from May 1st 2016, and that after the full implementation of the "business reform and increase," the value-added tax deduction chain had been thoroughly broken down. It is of great importance to lighten the burden of enterprises, strengthen the vitality of enterprises, improve the environment of economic development and promote the development of the secondary and tertiary industries. The logistics industry is a strong representative of producer services. Since the 21st century, the logistics industry has entered the golden period of rapid development, but there are also some problems at the same time. One of the important reasons for these problems is that some logistics enterprises do not attach importance to financial performance management. It has great influence on the operating income and operating cost of the enterprise, which leads to the deterioration of the financial performance and the decrease of the profit of the enterprise. The production and management of enterprises meet with great challenges. To help logistics enterprises improve their financial performance is one of the main purposes of this study, but also conducive to other related industries to provide reference. On the basis of consulting the relevant literature and theory at home and abroad, the paper first applies the literature analysis and theoretical analysis to the development of the logistics industry. The present situation of tax payment and financial performance management is analyzed. At the same time, the influence of "business reform and increase" on the financial performance of logistics industry is analyzed from four aspects: operation ability, profitability, development ability and solvency. Secondly, in the process of case study, the paper introduces the basic situation of A logistics company, the main business and the basic situation of the business transformation. By using the comparative analysis method, this paper compares the financial status and operating results of A logistics company before and after "business transformation and increase" and related financial indicators. Find out the causes of the deterioration of financial performance and the decline of profits in the case of enterprises and put forward that logistics companies should adjust the financial system. We should strengthen the training and cost management of tax-related business and adjust the management strategy to take the initiative to deal with the "reform and increase of management". At the same time, we put forward some reasonable suggestions to the government, such as expanding diversified investment channels, formulating appropriate financial subsidy system and so on. Finally, the conclusion is drawn, the limitation of the research is explained, and the prospect of future research is put forward.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F259.23;F253.7

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