摘要
2012年"营改增"政策的实施给物流业带来了巨大冲击,导致部分物流企业税负上升,成本也随之提高,利润摊薄。然而研究发现,"营改增"政策实际上更有利于那些科技含量高、经济附加值大、人力成本低的物流企业,而其中政策红利获得最多的就是第四方物流平台企业。"营改增"背景下,物流业各参与方对税收产生了新的需求,正是这种新的需求给第四方物流平台带来了巨大商机。"营改增"背景下,第四方物流平台为更好地提高赢利水平,服务更广泛客户群体,可构建N个货主企业+1个第四方物流平台+N个中小物流企业的"N+1+N"赢利模式。第四方物流平台"N+1+N"模式的本质在于,重构物流行业内部企业间利润与税收结构,并最终带来物流行业供应链与价值链的重新组合。这种模式的构建有利于实现物流、信息流、资金流的全面对称,保证票据流真实可靠,不仅为各参与方创造更加公平的商业环境,而且为"三流"一致的实现提供重要保障,有利于我国税务部门相关征税活动的开展。
The restructuring of China's taxation system,or namely Replacing Business Tax with VAT policy,which started in 2012,has brought immense impact on China's logistics enterprises,resulting in higher taxation,higher costs and lower profits of these companies. After detailed analysis of relative literatures,the authors find that the logistics enterprises that benefit the most from this new round of taxation reform are the 4th-Party Logistics Platforms,or 4PLPs,which are characterized by high technological involvement,high value- add,and low human costs. In the light of Taxation Restructuring,all the players of logistics impose new requirement on taxation,which brought 4PLPs with great business opportunities. To better improve their profit level and provide service for more customer groups,4PLPs should establish the'N+1+N'profit model,namely N owner enterprises,1 4PLP,and N small and medium logistic enterprises. The essence of this model is to rebuild the profit and taxation structure among enterprises in the logistics industry,and reorganize the supply chain and value chain in this industry,which will be beneficial to the matching of the flow of material,information and capital,the improvement of the fairness in business environment,and the tax collection activities of related department.
出处
《中国流通经济》
CSSCI
北大核心
2016年第12期100-107,共8页
China Business and Market
基金
国家自然科学基金"知识产权保护
投资机会与高科技企业的创新投资--基于差异性高管特质的视角"(71672087)
国家自然科学基金"知识产权保护
政治资源获取与高科技企业融资行为研究"(71272180)
天津市哲学社会科学研究规划重点课题"中外合资企业董事会构成与决策机制研究"(TJGL15-002)
关键词
“营改增”
第四方物流平台
赢利模式
Taxation Restructuring Policy(Replacing Business Tax with VAT policy)
4th-Party Logistics Platforms
profit model