“营改增”对物流行业产品定价的影响研究

Research on Impact of“Policy to Replace the Business Tax with a Value-added Tax”on Pricing in Logistics Industry

所谓"营改增"即营业税改增值税,改增值税后只对企业产品或服务的增值部分征税,减少了重复征税。在梳理"营改增"和物流行业关系的基础上,研究了"营改增"对物流行业产品定价的影响,进而提出了积极进行纳税筹划、充分利用现有税收优惠政策、根据渠道策略加强其差别定价、加快物流行业管理模式升级、充分发挥政府的调控作用等对策建议。

Policy to replace the business tax with a value-added tax, which levy the taxation from the value-added part of enterprise products and service and reduce repeat taxation. Based on combing the relationship between VAT program and logistics industry, this paper studies the impact of VAT program on logistics industry pricing, and puts forward countermeasure to actively carry out taxation plan, strive to use current taxation preferential policy, strengthen differential pricing according to channel strategy, accelerate upgrading of logistics industry management mode and play a full role in governmental regulation effect.