“营改增”对物流企业的影响和决策研究

Effects and Decision-making on Replacing the Business Tax with Avalue-added Tax for Logistics Companies

在分析营改增的基础上,以物流企业为研究对象,根据营改增对税负及利润两因素的影响,设计出决策模型;同时以上海某物流企业为例,解释了决策模型的具体运用。研究表明,该模型对物流企业在面对营改增时选择外包还是自营的决策选择具有现实意义。

This paper studies the changes on taxes and profits before and after replacing the business tax with a VAT for logistics companies and put forwards a model based on the factors including tax burden and profit.At the same time,this paper also gives a logistics company as example to explain how to operate the model.The result shows that the model has big influence for logistics companies to make a decision between outsourcing and self-run facing the policy of ＂replace the business tax with a valued-added tax＂.