| 基于营改增的物流业上市公司税负变化分析 |
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| 引用本文： | 李绍萍,王金男.基于营改增的物流业上市公司税负变化分析[J].辽宁工程技术大学学报(社会科学版),2014(4):367-370. |
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| 作者姓名： | 李绍萍 王金男 |
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| 作者单位： | 东北石油大学石油经济与管理研究所,黑龙江大庆163318 |
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| 摘 要： | “营改增”对于解决物流业重复征税、减轻企业税负有积极影响,但部分物流企业在实施“营改增”后,却出现税负增加的现象.在分析“营改增”引起物流业税负变化的影响因素基础上,以物流业36家上市公司为研究对象,运用相关会计知识实证分析了营改增对物流企业税负的影响,并根据物流业的特点提出了减轻税负的相关建议.
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| 关 键 词： | 营改增 物流业 上市公司 税负 实证研究 |
Tax change of listed enterprises in logistics industry based on BT to VAT reforms |
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| LI Shaoping,WANG Jinnan.Tax change of listed enterprises in logistics industry based on BT to VAT reforms[J].Journal of Liaoning Technical University(Social Science Edition),2014(4):367-370. |
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| Authors: | LI Shaoping WANG Jinnan |
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| Institution: | (Institute of Petroleum Economy and Management, Northeast Petroleum University, Daqing 163318, China) |
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| Abstract: | The BT to VAT reforms play a positive role in solving logistics industry＇s repetitive taxation and relieving corporate tax burden. However, tax burden of some logistics enterprises increase after the reforms. In view of this, empirical analyses were made of 68 listed enterprises in logistics to discover the impact of BT to VAT reforms on logistics enterprise tax based on the factors of BT to VAT reforms on logistics＇ tax burden. In light of the characteristics of the logistics industry, corresponding proposals are offered to reduce the tax burden. |
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| Keywords: | BT to VAT reforms logistics listed enterprises tax burden empirical research |
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