摘要
通过介绍我国营业税改增值税的试点情况,分析了营改增后物流企业财务成本变化情况。针对营改增对物流行业和相关辅助行业的成本影响动态性强的问题,以新增试点范围内的三家上市物流企业为研究对象,以上市公司年报和经营报告等作为数据来源,应用物资流转成本计算法对比营改增前后企业成本变化预测值。结果表明,营改增后物流企业成本会小幅上升,固定资产更换周期后税改政策将明显减少企业成本。物流企业可以通过加强信息承载功能,基于供应链视角降低整个供应链上下游企业的财务成本。
In this paper, in viewof the influence of the operation-to-VA tax transformation upon the cost of the logistics industry as well as its supporting industries, we studied three listed logistics enterprises that were the newly added pilot enterprises for the tax reform and used the material circulation costing method to forecast the change of the cost of the enterprises before and after the reform and found that the reform would slightly increase the cost of the enterprises and after one cycle of fixed assets replacement, the cost of the enterprises would be significantly reduced by the transformation.
出处
《物流技术》
北大核心
2013年第9期286-288,共3页
Logistics Technology
基金
四川省科技厅科研基金项目"成都物流企业新型合作经济组织发展研究"(ZSR10-006)
关键词
营业税
增值税
物流企业
财务成本
operation tax
VAT
logistics enterprise
financial cost
