基于税制“营改增”的时鲜产品运营管理策略研究  

Operations management of fresh product based on the replacing business tax with value-added tax

作　　者：罗春林[1,2] 田歆[1,3] 舒成[4] 

机构地区：[1]中国科学院大学管理学院,北京100190 [2]江西财经大学信息管理学院,南昌330013 [3]中国科学院虚拟经济与数据科学研究中心,北京100190 [4]江西财经大学财税与公共管理学院,南昌330013

出　　处：《系统工程理论与实践》2015年第7期1726-1732,共7页Systems Engineering-Theory & Practice

基　　金：国家自然科学基金(71390330;71461009;71202114;71261006);山东省自主创新及成果转化专项(2014ZZCX03302)

摘　　要：物流行业是全国营业税改征增值税(营改增)试点的主要行业.研究了"营改增"的税制改变对涉及长途运输时鲜产品运营策略的影响,其中时鲜产品由供应商从生产地采购并运输到远方的批发市场后,由零售商销售给消费者.结果表明,税制改变对时鲜产品的市场零售价没有什么影响,但增值税税制下的供应链能服务于更多的客户需求;在两种税制下,供应商与零售商的期望利润都随政府税率的增加而减少,但在增值税税制下,零售商与供应商的利润比保持不变,而该比例在营业税税制下会随税率的增加而增加.Logistics is the main industry that is involved in the pilot reform of replacing the business tax （BT） with the value-added tax （VAT）. In this paper, we investigate the impact of such tax system transition on the operational decisions of the fresh product involving long-distance transportation delays, where the fresh product is purchased by the supplier from the producing area and transported to a distant wholesale market, and then sold by the retailer to the consumers. The research shows that the retail price is independent of the tax system, but the supply chain can serve more customers under the VAT system. Under the two tax systems, the expected profits of the supplier and the retailer both decrease in the tax rate, but the ratio of the retailer＇s profit to the supplier＇s profit is independent of the tax rate under the VAT system, while the ratio increases in the tax rate under the BT system.

关 键 词：营改增 时鲜产品 物流 运营管理 虚拟商务 

分 类 号：F406.7[经济管理—产业经济]