摘要
以"营改增"为背景,基于"营改增"和物流公司绩效的内涵提出了物流公司绩效评价内容,并在此基础上进一步从财务和业务视角具体探究了物流公司积极利用本次税改契机提升公司绩效的对策。
In this paper, based on the business-to-VAT reform and the connotation of performance, we proposed the content of perfor- mance evaluation in logistics enterprises and investigated thoroughly the countermeasures to improve their performance via taking advantage of this reform opportunity from finance and business angels.
出处
《物流技术》
2015年第8期98-100,共3页
Logistics Technology
基金
2015年度湖北省教育厅人文社会科学研究项目"营改增对湖北企业税负及产业结构转型升级的影响及对策研究"
关键词
增值税改革
物流公司
绩效评价
business-to-VAT reform
logistics enterprise
performance evaluation
