营改增对物流行业的影响及其应对措施.docxVIP

PAGE PAGE IV 营改增对物流行业的影响及其应对措施 摘要 近年来，经济腾飞，社会主义市场经济体制日趋完善，营业税和增值税二者平行征收的模式弊端越来越明显。物流业在经济发展中起着举足轻重的作用，被纳入“营改增”试点行业的时间较早，营改增体制下，物流业在高速发展的同时，一些问题也随之显现。本文是以近几年国家推行的“营改增”政策为视域，选取了物流行业中具有代表性的德邦物流做出的财务绩效研究，通过分析发现营改增后，由于两者计税方法不同法不同，德邦物流营业收入和营业成本都受到了很大的影响，导致效企业利润降低，财务绩效水平下降，德邦物流经营面临不小的挑战。针对上述问题，从进行合理的纳税管理，调整企业经营发展战略和提高增值税发票获取率等方面提出相应对策，帮助企业平稳度过税改磨合期，提高财务绩效水平。 关键词：营改增 财务绩效 德邦物流股份有限公司 Abstract In recent years, the economic take-off, the socialist market economic system is becoming more and more perfect, the business tax and the value-added tax two parallel mode of collection of drawbacks is more and more obvious. The logistics industry plays a decisive role in economic development. It was included in the pilot industry of replacing the business tax with a value-added tax at an early age. Under the system of replacing the business tax with a value-added tax, the logistics industry develops at a high speed and at the same time, some problems also appear. In this paper, selecting representative and gravels logistics in the logistics industry to make tax planning research, come to the conclusion through the data analysis, the camp change increases, due to different both tax law, and gravels logistics operating revenue and operating costs are influenced by a large, results in the decrease of effective corporate profits, financial performance deteriorates, enterprise production and management facing a big challenge. In view of the above problems, the corresponding countermeasures are put forward from the aspects of reasonable tax payment management, adjustment of enterprise operation and development strategy and improvement of VAT invoice development rate, so as to help enterprises smoothly go through the run-in period of tax reform and improve their financial performance. Key words: financial performance Business tax change to value added tax Deppon Logistics Co.,Ltd 目录 TOC \o 1-3 \h \u 引言 1 一 相关理论概述 3 （一） 营改增的含义相及内容 3 1 营改增的含义及改革进程 3 2 营改增的主要内容 3 （