“营改增”对物流企业税负的影响——基于沪深A股上市公司的实证研究

发布时间：2018-01-10 04:08

本文关键词：“营改增”对物流企业税负的影响——基于沪深A股上市公司的实证研究　出处：《福建师范大学学报(哲学社会科学版)》2017年05期 　论文类型：期刊论文

【摘要】："营改增"是我国税制改革的一项重大举措,最早纳入"营改增"试点的交通运输业和部分现代服务业,其税负均呈现出增加的态势。本文选取物流行业A股上市公司2008年至2015年的年报数据,对"营改增"改革前后物流业上市公司税负的变化进行测算,实证研究了"营改增"对物流企业税负的影响。研究结果表明:在企业收支结构不变的情况下,"营改增"对道路运输业、航空运输业和水上运输辅助业税负的影响为短期内的显著增加,对水上运输业税负的影响可能是短期内的先减后增。
[Abstract]:"Business reform and increase" is an important measure of tax system reform in China, and the transportation industry and part of modern service industry are included in the pilot project of "business reform and increase". The tax burden is increasing. This paper selects the annual report data of A-share listed companies in logistics industry from 2008 to 2015. This paper measures the changes of the tax burden of the logistics listed companies before and after the reform of "business reform and increase", and empirically studies the impact of the "business reform and increase" on the tax burden of logistics enterprises. The results show that: under the condition that the structure of income and expenditure of the enterprises remains unchanged. The effect of "business change increase" on road transport, air transport and water transport auxiliary industry tax burden is a significant increase in the short term, and the impact on water transport tax burden may be the first reduction in the short term and then the increase.
【作者单位】：江西财经大学工商管理学院;
【基金】：国家社科基金青年项目“水产品冷链物流中心区位选择评价与对策研究”(项目编号:14CJY053)的阶段性研究成果
【分类号】：F253.7;F259.23;F812.42
【正文快照】： 一、文献回顾 1994年我国实施分税制改革,在流转税方面形成了增值税与营业税并行的税制格局。随着我国市场经济改革的不断深化,两税并行的制度造成了应税劳务及商品在流转过程中重复征税的现象日益严重,高额的税负加大了市场经济活动中的无谓损失,减小了社会的总体福利。国

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