“营改增”对物流企业的影响及应对策略

Counteracting Strategies for Logistics Enterprises in Face of BT-to-VAT Transition

分析了"营改增"对物流企业的影响,包括对企业税负、企业管理与创新、企业行为、企业财务、宏观环境以及融资等方面的影响。研究发现,整体来说,"营改增"有利于生产率高的物流企业而不利于生产率低的物流企业,适合创新能力高、管理能力强的物流企业,而对效率低下、管理水平不高的物流企业并没有突出的优势。并提出了物流企业实行"营改增"的应对策略。

In this paper, we analyzed the influence of the BT-to-VAT transition on the logistics enterprises, found that the transition was more favorable to the logistics enterprises of high production efficiency, strong innovation and administration capacities, and at the end, proposed how the logistics enterprises could react to the transition.