本文關(guān)鍵詞： 營(yíng)改增 財(cái)務(wù)績(jī)效 物流業(yè)　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：營(yíng)業(yè)稅與增值稅從1994年稅制改革以來(lái)一直是我國(guó)兩大流轉(zhuǎn)稅稅種,隨著我國(guó)社會(huì)市場(chǎng)經(jīng)濟(jì)的飛速發(fā)展和社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的日趨完善,二者平行征收的模式愈發(fā)地與市場(chǎng)經(jīng)濟(jì)高速發(fā)展的現(xiàn)狀不相適應(yīng)。2013年8月1日后,部分現(xiàn)代服務(wù)業(yè)和交通運(yùn)輸業(yè)"營(yíng)改增"改革試點(diǎn)的范圍擴(kuò)大到了全國(guó)。為進(jìn)一步完善地方稅制體系、減輕企業(yè)負(fù)擔(dān)、提高企業(yè)發(fā)展能力,2016年3月5日,李克強(qiáng)總理在"兩會(huì)"上做了政府工作報(bào)告,在報(bào)告中他明確提出營(yíng)業(yè)稅改征增值稅試點(diǎn)從2016年5月1日起擴(kuò)大到全國(guó)范圍。全面實(shí)施"營(yíng)改增"以后增值稅的抵扣鏈條被徹底打通,有利于減輕企業(yè)的負(fù)擔(dān)、增強(qiáng)企業(yè)活力,對(duì)改善經(jīng)濟(jì)發(fā)展環(huán)境、促進(jìn)第二產(chǎn)業(yè)和第三產(chǎn)業(yè)發(fā)展的重要性不言而喻。物流業(yè)在生產(chǎn)性服務(wù)業(yè)中具有很強(qiáng)的代表性,被納入"營(yíng)改增"試點(diǎn)行業(yè)的時(shí)間也較早。21世紀(jì)以來(lái)物流業(yè)進(jìn)入到了高速發(fā)展的黃金時(shí)期,但同時(shí)也存在著一些問(wèn)題,導(dǎo)致這些問(wèn)題的一個(gè)重要原因就是部分物流企業(yè)不重視財(cái)務(wù)績(jī)效管理。在物流業(yè)營(yíng)改增后,由于營(yíng)業(yè)稅與增值稅的計(jì)稅方法不同,對(duì)企業(yè)的營(yíng)業(yè)收入與營(yíng)業(yè)成本都產(chǎn)生了較大影響,導(dǎo)致上述企業(yè)的財(cái)務(wù)績(jī)效惡化、企業(yè)利潤(rùn)降低,企業(yè)的生產(chǎn)經(jīng)營(yíng)遇到了極大的挑戰(zhàn)。幫助物流企業(yè)提升其財(cái)務(wù)績(jī)效是本次研究的一個(gè)主要目的,同時(shí)也有利于為其他相關(guān)行業(yè)提供借鑒,幫助它們平穩(wěn)度過(guò)稅改磨合期、提升企業(yè)財(cái)務(wù)績(jī)效水平。在查閱國(guó)內(nèi)外相關(guān)文獻(xiàn)及理論的基礎(chǔ)上,首先運(yùn)用文獻(xiàn)分析法和理論分析法對(duì)物流業(yè)的發(fā)展?fàn)顩r、納稅情況和財(cái)務(wù)績(jī)效管理現(xiàn)狀進(jìn)行了分析,同時(shí)從營(yíng)運(yùn)能力、盈利能力、發(fā)展能力和償債能力四個(gè)方面分析了"營(yíng)改增"對(duì)物流業(yè)財(cái)務(wù)績(jī)效的影響;其次在進(jìn)行案例分析的過(guò)程中以A物流公司營(yíng)改增為切入點(diǎn),介紹了 A物流公司的基本情況、主營(yíng)業(yè)務(wù)以及營(yíng)改增的基本情況,運(yùn)用對(duì)比分析法對(duì)比了"營(yíng)改增"前后A物流公司財(cái)務(wù)狀況及經(jīng)營(yíng)成果有關(guān)數(shù)據(jù)及相關(guān)財(cái)務(wù)指標(biāo),找到了導(dǎo)致案例企業(yè)財(cái)務(wù)績(jī)效惡化及利潤(rùn)下降的原因并提出物流公司應(yīng)該通過(guò)調(diào)整財(cái)務(wù)制度、加強(qiáng)涉稅業(yè)務(wù)培訓(xùn)和成本管理及調(diào)整經(jīng)營(yíng)策略來(lái)主動(dòng)應(yīng)對(duì)"營(yíng)改增",同時(shí)對(duì)政府提出了拓展多元化的投資渠道、制定適度的財(cái)政補(bǔ)貼制度等合理化建議;最后得出了研究結(jié)論,對(duì)研究的局限性做出了說(shuō)明,同時(shí)提出了對(duì)未來(lái)研究的展望。
[Abstract]:Business tax and value-added tax have been two kinds of turnover tax since the tax system reform in 1994. With the rapid development of our social market economy and the improvement of socialist market economy system. The two models of parallel levy are increasingly incompatible with the rapid development of the market economy. After August 2013. The scope of some pilot reform projects in the modern service industry and the transportation industry has been expanded to the whole country, in order to further improve the local tax system, reduce the burden on enterprises, and improve the ability of enterprises to develop. On March 5th 2016, Premier Li Keqiang gave a report on the work of the government at the "two sessions." In his report, he explicitly proposed that the pilot project of business tax reform and VAT levy should be expanded to the whole country from May 1st 2016, and that after the full implementation of the "business reform and increase," the value-added tax deduction chain had been thoroughly broken down. It is of great importance to lighten the burden of enterprises, strengthen the vitality of enterprises, improve the environment of economic development and promote the development of the secondary and tertiary industries. The logistics industry is a strong representative of producer services. Since the 21st century, the logistics industry has entered the golden period of rapid development, but there are also some problems at the same time. One of the important reasons for these problems is that some logistics enterprises do not attach importance to financial performance management. It has great influence on the operating income and operating cost of the enterprise, which leads to the deterioration of the financial performance and the decrease of the profit of the enterprise. The production and management of enterprises meet with great challenges. To help logistics enterprises improve their financial performance is one of the main purposes of this study, but also conducive to other related industries to provide reference. On the basis of consulting the relevant literature and theory at home and abroad, the paper first applies the literature analysis and theoretical analysis to the development of the logistics industry. The present situation of tax payment and financial performance management is analyzed. At the same time, the influence of "business reform and increase" on the financial performance of logistics industry is analyzed from four aspects: operation ability, profitability, development ability and solvency. Secondly, in the process of case study, the paper introduces the basic situation of A logistics company, the main business and the basic situation of the business transformation. By using the comparative analysis method, this paper compares the financial status and operating results of A logistics company before and after "business transformation and increase" and related financial indicators. Find out the causes of the deterioration of financial performance and the decline of profits in the case of enterprises and put forward that logistics companies should adjust the financial system. We should strengthen the training and cost management of tax-related business and adjust the management strategy to take the initiative to deal with the "reform and increase of management". At the same time, we put forward some reasonable suggestions to the government, such as expanding diversified investment channels, formulating appropriate financial subsidy system and so on. Finally, the conclusion is drawn, the limitation of the research is explained, and the prospect of future research is put forward.
【學(xué)位授予單位】：哈爾濱商業(yè)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

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張玲,鐘佼玲;公司特有非財(cái)務(wù)績(jī)效指標(biāo)的建立[J];商場(chǎng)現(xiàn)代化;2005年27期

2 王建斌;滕紅;于穎;毛海軍;;財(cái)務(wù)績(jī)效管理的博弈分析[J];會(huì)計(jì)之友(下);2007年01期

3 韓福明;;企業(yè)社會(huì)責(zé)任、社會(huì)資本、財(cái)務(wù)績(jī)效的關(guān)系研究[J];商業(yè)時(shí)代;2009年20期

4 湯麗萍;王秋實(shí);;企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績(jī)效相關(guān)性研究綜述[J];會(huì)計(jì)之友;2011年29期

5 傅鴻震;;國(guó)外企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績(jī)效關(guān)系實(shí)證研究述評(píng)[J];未來(lái)與發(fā)展;2011年11期

6 陳德萍;;企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績(jī)效的實(shí)證研究[J];統(tǒng)計(jì)與決策;2012年12期

7 蘇素紅;;企業(yè)社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的影響[J];財(cái)政監(jiān)督;2012年17期

8 趙存麗;;不同企業(yè)性質(zhì)的社會(huì)責(zé)任與財(cái)務(wù)績(jī)效相關(guān)性研究[J];會(huì)計(jì)之友;2013年02期

9 王麗紅;;企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績(jī)效的關(guān)系[J];時(shí)代金融;2013年12期

10 翟惠根;楊敏恒;;企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績(jī)效的相關(guān)性研究[J];湖南科技學(xué)院學(xué)報(bào);2013年04期

相關(guān)會(huì)議論文 前10條

1 張兆國(guó);尹開(kāi)國(guó);李庚秦;;公司社會(huì)責(zé)任與財(cái)務(wù)績(jī)效關(guān)系研究:基于利益相關(guān)者理論[A];中國(guó)會(huì)計(jì)學(xué)會(huì)高等工科院校分會(huì)2009年學(xué)術(shù)會(huì)議（第十六屆學(xué)術(shù)年會(huì)）論文集[C];2009年

2 胡曲應(yīng);;基于排污費(fèi)視角的上市公司環(huán)境績(jī)效對(duì)財(cái)務(wù)績(jī)效的相關(guān)性研究[A];中國(guó)會(huì)計(jì)學(xué)會(huì)環(huán)境會(huì)計(jì)專業(yè)委員會(huì)2011學(xué)術(shù)年會(huì)論文集[C];2011年

3 周運(yùn)蘭;李子s，

本文編號(hào)：1484179