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“营改增”对物流企业绩效的影响 被引量:1

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摘要 物流业作为新兴产业,深入影响着我们的生活。本文以20家在2012年实施营改增的上市物流企业为研究样本,对营改增后企业绩效的影响进行实证研究和回归分析。研究结果表明:政策的实施没有显著影响企业绩效水平。针对研究结论,本文将分别从企业管理和政府管理层面提出改进建议,以便对相关行业和政府管控提供借鉴意义。
出处 《经贸实践》 2016年第18期56-,共1页 Economic Practice
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