“营改增”对物流业税负影响的实证分析  

Empirical Analysis on Influence of Business-to-VAT Reform in Logistics Industry

作　　者：杨山峰[1] 

机构地区：[1]郑州成功财经学院商学系,河南郑州451200

出　　处：《物流技术》2015年第8期69-71,91,共4页Logistics Technology

摘　　要：首先对"营改增"前后物流业税收政策的最新变化进行了阐述,接着对物流业的成本构成进行了分析,然后选取20家上市物流企业作为样本进行了实证分析,在此基础上,从企业和政府两个角度提出了物流业应对"营改增"的策略。In this paper, first we elaborated the new changes in the logistics industry after the business-to-VAT reform and analyzed the cost composition of logistics industry. Then taking 20 listed logistics enterprises as examples and on that basis, we proposed countermeasures for the logistics industry from enterprise and government perspectives.

关 键 词：营改增 物流业 实证分析 

分 类 号：F259.23[经济管理—国民经济] F812.42