基于税制“营改增”的时鲜产品运营管理策略研究

发布时间：2018-02-03 06:40

本文关键词： 营改增时鲜产品物流运营管理虚拟商务　出处：《系统工程理论与实践》2015年07期 　论文类型：期刊论文

【摘要】：物流行业是全国营业税改征增值税(营改增)试点的主要行业.研究了"营改增"的税制改变对涉及长途运输时鲜产品运营策略的影响,其中时鲜产品由供应商从生产地采购并运输到远方的批发市场后,由零售商销售给消费者.结果表明,税制改变对时鲜产品的市场零售价没有什么影响,但增值税税制下的供应链能服务于更多的客户需求;在两种税制下,供应商与零售商的期望利润都随政府税率的增加而减少,但在增值税税制下,零售商与供应商的利润比保持不变,而该比例在营业税税制下会随税率的增加而增加.
[Abstract]:The logistics industry is the main industry in which the business tax is changed to value added tax (VAT). This paper studies the influence of the tax system change on the operation strategy of fresh products when it involves long-distance transportation. The fresh products are purchased by the supplier from the place of production and transported to the distant wholesale market, and then sold to the consumer by the retailer. The result shows that the change of the tax system has little effect on the retail price of the fresh product in the market. However, the supply chain under the VAT tax system can serve more customer needs; Under both systems, the expected profits of suppliers and retailers decrease with the increase in government tax rates, but under the value-added tax system, the profit ratio of retailers to suppliers remains unchanged. And this proportion will increase with the increase of tax rate under the tax system of business tax.
【作者单位】：中国科学院大学管理学院;江西财经大学信息管理学院;中国科学院虚拟经济与数据科学研究中心;江西财经大学财税与公共管理学院;
【基金】：国家自然科学基金(71390330,71461009,71202114,71261006) 山东省自主创新及成果转化专项(2014ZZCX03302)
【分类号】：F812.42;F259.2
【正文快照】： o引言财政部和国家税务总局从2013年8月1日起在全国范围内开展交通运输业和部分现代服务业营业税改征增值税试点,物流行业正是“营改增”试点的主要行业.从原来的“全额征收,道道征收"的营业税制向具有“环环征税,层层抵扣”的增值税税制的转变,旨在从制度与结构上解决重复征

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