“营改增”对WH物流公司影响的实证分析

An Empirical Analysis of the Influence of VAT Replacing Business Tax on WH Logistics Company

物流被现代经济学家誉"第三利润的源泉",在企业竞争中处于越来越重要的地位,加快物流业发展对于发展国民经济至关重要。研究营业税改征增值税政策对现代物流业的涉税影响,其意义在于揭示新税制可能存在的不合理之处。文章通过对数据的分析,反映了WH物流公司税改前后的变化,并分析了对WH物流公司的影响。此外,文章还分析讨论了WH物流公司税负不减反增的现象。最后,提出了进一步推进"营改增"的建设性建议。

Acclaimed as ＂the source of the third profit＂ by modem economists, logistics boasts an important role in industrial competition. As a result, to speed up the growth of logistics ＇also matters to the national economy. Research busi- ness tax to value-added tax policies on the modem logistics industry, the significance is to reveal the new tax system that may exist unreasonable. In this paper, through the analysis of data, the article reflected the changes in the tax burden of WH Logistics Ltd., and analyzed the influence of WH logistics Ltd.. In addition, this paper also analyzed the reasons of tax burden increased for WH Logistics Ltd.. Finally, the thesis put forward some suggestions to promote the reform.