“营改增”政策对中国物流上市公司的影响研究

发布时间：2018-05-03 02:28

本文选题：营业税改征增值税 + 中国物流上市公司　；参考：《广东财经大学》2017年硕士论文

【摘要】：当前,我国的经济增长和大量消费需求给物流企业的生存与成长提供了广阔的空间。物流服务已经全面渗透中国的各个城乡地区,为整个社会创造了巨大的经济增加值。同时,物流企业也是贯通制造业与服务业产业链的重要环节,为我国产业结构调整做出了不少贡献。因此,在“营改增”以后,大量学者与行业人士将目光投向“营改增”政策对物流企业税负效应和财务效应的研究。在这一环境前提下,本文将基于中国物流上市公司视角,集中分析“营改增”政策对物流企业的实际影响。本文将在广泛阅读文献资料和深入了解行业概况的前提下,结合理论分析、实证探究和案例探究3个方法,对“营改增”改革的作用进行定性与定量分析,结尾提出企业应对税制改革的建议。本文首先对课题的选题背景、国内外研究文献展开了述评,总结了当前研究“营改增”对中国物流上市公司影响的研究成果和进一步研究的空间,为下文的理论与实证研究打下了坚实的基础;然后,本文将探讨物流企业的概念、特征、业务类型、行业现况和发展趋势。再总结“营业税改征增值税”理论,并进而从理论层面分析“营改增”政策税负、财务效应的正负性;紧接着,论文运用具体企业案例,从微观视觉印证“营改增政策在降低企业税负、提升财务绩效方面会产生负面作用”的结论。再次,本文运用我国物流上市公司样本,通过实证分析来检验“营改增”理论推导出的结论,结合Excel和SPSS19.0等软件辅助工具,从宏观层面分析了2013-2015年“营业税改征增值税”实施前后物流上市公司的税负与财务绩效变化。并针对大环境与企业实际,提出企业应对“营改增”的措施建议;最后对论文进行分析总结,对文章的撰写提出最终结论。
[Abstract]:At present, our country's economic growth and a large amount of consumption demand provide a broad space for the survival and growth of the logistics enterprises. Logistics services have penetrated all urban and rural areas of China and created a huge economic value added for the whole society. At the same time, logistics enterprises are also an important link in the industry chain of manufacturing and service industry. The restructuring of the domestic industry has made a lot of contributions. Therefore, after the "camp to increase", a large number of scholars and industry people focus on the study of the tax effect and financial effect of the "camp and increase" policy on the logistics enterprises. Under this environment, this article will focus on the analysis of the policy of "camp to increase", based on the perspective of Chinese logistics listed companies. On the premise of extensive reading of literature and understanding of the general situation of the industry, this article will combine the 3 methods of theoretical analysis, empirical research and case study, and make qualitative and quantitative analysis on the role of "camp to increase" reform. At the end, the paper puts forward some suggestions for the enterprise to deal with the reform of tax system. Background, the research literature at home and abroad is commented, and the research results and further research space on the impact of "camp to increase" on Chinese logistics listed companies are summarized, and a solid foundation is laid for the theoretical and empirical research below. Then, this paper will discuss the concept, characteristics, types of business, current status and development of the logistics enterprises. The trend. Then summarize the theory of "business tax levy VAT", and then analyze the tax burden of "camp to increase" from the theoretical level, and the positive and negative effect of the financial effect; then, the paper uses the specific case of the enterprise to confirm the negative effect of "the reform of the camp to increase the tax burden and raise the financial performance" from the microscopic vision. At the same time, this paper uses the sample of China's logistics listed companies to test the conclusions derived from the theory of "camp to increase" through empirical analysis, and analyzes the changes in the tax burden and financial performance of the logistics companies from the macro level with the software auxiliary tools such as Excel and SPSS19.0. In the light of the environment and the reality of enterprises, the paper puts forward some measures and suggestions for enterprises to deal with the changes in the camp. Finally, the paper concludes and concludes the writing of the article.

【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F259.23;F253.7

【参考文献】