本文選題：“營改增” + 企業(yè)稅負(fù)　； 參考：《浙江財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：2012年1月1日,“營改增”改革試點(diǎn)首先在上海的部分行業(yè)實(shí)施,到2016年5月1日,全國范圍內(nèi)的所有行業(yè)全面推開“營改增”試點(diǎn)。“營改增”的基本目標(biāo)是為了消除重復(fù)征稅,并在此基礎(chǔ)上實(shí)現(xiàn)結(jié)構(gòu)性減稅和產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的目標(biāo)�！盃I改增”的減稅效果究竟如何是社會(huì)關(guān)注的焦點(diǎn)。物流業(yè)作為最早進(jìn)行改革的幾個(gè)行業(yè),其稅負(fù)情況可以很好地反映“營改增”的減稅效果,而且物流業(yè)在經(jīng)濟(jì)發(fā)展中有著重要的作用,因此研究“營改增”對(duì)物流企業(yè)的影響顯得更有意義。論文以物流行業(yè)上市公司為研究主體,以“營改增”為研究對(duì)象,從理論和實(shí)證兩個(gè)角度分析了改革對(duì)物流企業(yè)稅負(fù)和業(yè)績(jī)的影響。本文首先介紹了相關(guān)理論和“營改增”政策,相關(guān)理論中介紹了稅收負(fù)擔(dān)理論和業(yè)績(jī)?cè)u(píng)價(jià)理論。然后,分析了物流企業(yè)所涉及的稅種,并分析了“營改增”對(duì)這些稅種的影響。分析認(rèn)為“營改增”使物流企業(yè)的增值稅、營業(yè)稅和企業(yè)所得稅發(fā)生變化,物流企業(yè)由繳納營業(yè)稅變?yōu)槔U納增值稅,企業(yè)所得稅也發(fā)生變化,但變化方向不確定。在理論分析的基礎(chǔ)上,測(cè)算了“營改增”前后物流企業(yè)小規(guī)模納稅人和一般納稅人的稅負(fù),測(cè)算表明:小規(guī)模納稅人稅負(fù)在改革后明顯降低,一般納稅人稅負(fù)的變化與可抵扣進(jìn)項(xiàng)稅的多少有關(guān),進(jìn)項(xiàng)稅多的企業(yè)在改革后稅負(fù)降低。在分析物流企業(yè)業(yè)績(jī)時(shí),從盈利能力、償債能力和營運(yùn)能力三個(gè)方面分析了“營改增”的影響,分析認(rèn)為改革對(duì)物流企業(yè)業(yè)績(jī)沒有影響。實(shí)證部分,選取了物流業(yè)67家A股上市公司2010年至2015年的年度數(shù)據(jù),運(yùn)用雙重差分模型進(jìn)行回歸分析。在稅負(fù)模型中以總稅負(fù)率為被解釋變量,以是否進(jìn)行“營改增”改革作為政策虛擬變量,經(jīng)過實(shí)證分析得出:整體來看,“營改增”減輕了物流企業(yè)一般納稅人的稅負(fù)。為使回歸結(jié)果可靠,剔除了部分樣本后進(jìn)行穩(wěn)定性檢驗(yàn)。在業(yè)績(jī)模型中分別以評(píng)價(jià)企業(yè)總體業(yè)績(jī)的指標(biāo)權(quán)益凈利率、評(píng)價(jià)盈利能力的指標(biāo)銷售凈利率、評(píng)價(jià)償債能力的指標(biāo)資產(chǎn)負(fù)債率和評(píng)價(jià)營運(yùn)能力的指標(biāo)總資產(chǎn)周轉(zhuǎn)率為被解釋變量,以是否進(jìn)行“營改增”改革作為政策虛擬變量,經(jīng)過實(shí)證分析得出:“營改增”對(duì)物流企業(yè)的總體業(yè)績(jī)、盈利能力、償債能力和營運(yùn)能力沒有影響。最后,得出本文的結(jié)論:“營改增”減輕了物流企業(yè)的稅負(fù),但對(duì)物流企業(yè)的業(yè)績(jī)沒有影響。在本文分析的基礎(chǔ)上,提出了完善“營改增”的建議,從政府的角度有:擴(kuò)大進(jìn)項(xiàng)稅可抵扣范圍,降低增值稅稅率等;從企業(yè)的角度有:合理進(jìn)行納稅籌劃,轉(zhuǎn)變經(jīng)營方式等。
[Abstract]:On January 1, 2012, the pilot reform of "camp reform and increase" was first carried out in some industries in Shanghai, and by May 1, 2016, all industries throughout the country had launched the "camp reform and increase" pilot project in an all-round way. The basic goal of "Business Reform and increase" is to eliminate double taxation, and on this basis to realize the goals of structural tax reduction and industrial structure adjustment. The effect of tax reduction is the focus of the society. As the first few industries to carry out the reform, the tax burden of the logistics industry can well reflect the tax reduction effect of "business reform and increase", and the logistics industry plays an important role in economic development. Therefore, it is more meaningful to study the impact of "business transformation and increase" on logistics enterprises. This paper takes the listed companies of logistics industry as the main body of study, and takes "business transformation and increase" as the research object, and analyzes the impact of the reform on the tax burden and performance of logistics enterprises from both theoretical and empirical perspectives. This paper first introduces the relevant theory and the policy of "business reform and increase", and introduces the theory of tax burden and the theory of performance evaluation. Then, the article analyzes the tax types involved in logistics enterprises, and analyzes the influence of "business transformation and increase" on these taxes. The analysis shows that the increase of "business reform" changes the value-added tax, business tax and enterprise income tax of logistics enterprises, and the logistics enterprises change from paying business tax to paying value-added tax, and the enterprise income tax also changes, but the direction of change is uncertain. On the basis of theoretical analysis, the tax burden of small scale taxpayers and general taxpayers of logistics enterprises before and after "business reform and increase" is calculated. The calculation shows that the tax burden of small scale taxpayers is obviously reduced after the reform. The change of tax burden of general taxpayer is related to the amount of deductible income tax, and the tax burden of enterprises with more income tax is reduced after the reform. In analyzing the performance of logistics enterprises, this paper analyzes the influence of "business transformation and increase" from three aspects: profitability, solvency and operation ability, and points out that the reform has no effect on the performance of logistics enterprises. In the empirical part, the annual data of 67 A-share listed companies in the logistics industry from 2010 to 2015 are selected, and the regression analysis is carried out by using the double difference model. In the tax burden model, the total tax burden rate is taken as the explained variable, and the policy fictitious variable is whether or not the reform is carried out. Through the empirical analysis, it is concluded that the tax burden of the general taxpayers of the logistics enterprises is lightened by the "business reform increase" as a whole. In order to make the regression result reliable, the stability test was carried out after removing some samples. In the performance model, the net interest rate of the index equity and the net interest rate of sales of the profit ability are evaluated respectively. The index asset-liability ratio for evaluating solvency and the total asset turnover rate for evaluating operating ability are explained variables, and the policy fictitious variable is whether to carry out the reform of "reform and increase". Through empirical analysis, it is concluded that "business reform and increase" has no effect on the overall performance, profitability, solvency and operation ability of logistics enterprises. Finally, the conclusion of this paper is as follows: "Business reform and increase" lightens the tax burden of logistics enterprises, but has no effect on the performance of logistics enterprises. On the basis of the analysis of this paper, the author puts forward some suggestions to perfect "business reform and increase", such as enlarging the scope of deductible income tax and reducing the rate of value-added tax, and from the angle of enterprise, making reasonable tax planning and changing the mode of operation, etc.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F259.23;F253.7

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