本文選題：營業(yè)稅改征增值稅 + 中國物流上市公司��； 參考：《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：當(dāng)前,我國的經(jīng)濟(jì)增長和大量消費(fèi)需求給物流企業(yè)的生存與成長提供了廣闊的空間。物流服務(wù)已經(jīng)全面滲透中國的各個城鄉(xiāng)地區(qū),為整個社會創(chuàng)造了巨大的經(jīng)濟(jì)增加值。同時,物流企業(yè)也是貫通制造業(yè)與服務(wù)業(yè)產(chǎn)業(yè)鏈的重要環(huán)節(jié),為我國產(chǎn)業(yè)結(jié)構(gòu)調(diào)整做出了不少貢獻(xiàn)。因此,在“營改增”以后,大量學(xué)者與行業(yè)人士將目光投向“營改增”政策對物流企業(yè)稅負(fù)效應(yīng)和財(cái)務(wù)效應(yīng)的研究。在這一環(huán)境前提下,本文將基于中國物流上市公司視角,集中分析“營改增”政策對物流企業(yè)的實(shí)際影響。本文將在廣泛閱讀文獻(xiàn)資料和深入了解行業(yè)概況的前提下,結(jié)合理論分析、實(shí)證探究和案例探究3個方法,對“營改增”改革的作用進(jìn)行定性與定量分析,結(jié)尾提出企業(yè)應(yīng)對稅制改革的建議。本文首先對課題的選題背景、國內(nèi)外研究文獻(xiàn)展開了述評,總結(jié)了當(dāng)前研究“營改增”對中國物流上市公司影響的研究成果和進(jìn)一步研究的空間,為下文的理論與實(shí)證研究打下了堅(jiān)實(shí)的基礎(chǔ);然后,本文將探討物流企業(yè)的概念、特征、業(yè)務(wù)類型、行業(yè)現(xiàn)況和發(fā)展趨勢。再總結(jié)“營業(yè)稅改征增值稅”理論,并進(jìn)而從理論層面分析“營改增”政策稅負(fù)、財(cái)務(wù)效應(yīng)的正負(fù)性;緊接著,論文運(yùn)用具體企業(yè)案例,從微觀視覺印證“營改增政策在降低企業(yè)稅負(fù)、提升財(cái)務(wù)績效方面會產(chǎn)生負(fù)面作用”的結(jié)論。再次,本文運(yùn)用我國物流上市公司樣本,通過實(shí)證分析來檢驗(yàn)“營改增”理論推導(dǎo)出的結(jié)論,結(jié)合Excel和SPSS19.0等軟件輔助工具,從宏觀層面分析了2013-2015年“營業(yè)稅改征增值稅”實(shí)施前后物流上市公司的稅負(fù)與財(cái)務(wù)績效變化。并針對大環(huán)境與企業(yè)實(shí)際,提出企業(yè)應(yīng)對“營改增”的措施建議;最后對論文進(jìn)行分析總結(jié),對文章的撰寫提出最終結(jié)論。
[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.

【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F259.23;F253.7

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