“营改增”政策与产业链重整——基于山东德正达物流案例的分析

Realistic Examination of the Effect of“Replacement of the Business Tax with the Value-added Tax”Policy——Based on the Analysis of Shandong Dezhengda Logisitcs Case

"营改增"作为我国十二五期间结构性减税的重大政策,正给企业发展带来实质性影响。本文通过对比山东德正达物流公司实施"营改增"政策前后的经营情况后发现:从短期看,"营改增"政策对物流企业税收不减反增;从长远看,"营改增"政策有助于推动企业进一步分工细化、转型升级,扩充企业生存发展空间;企业适应政策变化的能力和实际收益正相关。本文据此对未来金融业的"营改增"改革进行了前瞻性分析。

As the important policy of structural tax rebate during the twelfth five-year period in China, the“re-placement of the business tax with the value-added tax”brings substantial influence to the development of enterprises. Through comparing the business operation of Shandong Dezhengda Logistics Company before and after the implementa-tion of the“replacement of the business tax with the value-added tax”policy,it is found that,in the short term,the policy has increased rather than reduced the tax of logisitics enterprises;in the long run, the policy has helped promote the further division of labor,transformation and upgrading of enterprises,and expanded the room for enterprises’ex-istence and development. The enterprises’coping stance should be positively correlated with their capacity of adapting to policy changes and actual profits. This paper conducts an analysis on the prospective“replacement of the business tax with the value-added tax”of the financial sector.