【作者】 刘宇；

【导师】 赵桂芝；

【作者基本信息】 辽宁大学 ， 税务（专业学位）， 2015， 硕士

【摘要】 推动第三产业发展是我国为了进一步实施经济转型,增强综合国力和国际竞争力而采取的重大举措。为了发展第三产业,我国政府采用了税收调节的方式,施加了更多宏观力量,用以调节价格和资金的供给,从而优化经济结构,使第三产业健康发展。“十二五”期间,我国推出了针对于第三产业的税制改革措施──“营改增”,即营业税改征增值税,它是继增值税转型之后又一次重大的税制改革。这次税改的主要目的是为了消除重复征税,完善增值税的抵扣链条,以减轻企业的税收负担,实现“结构性减税”的目标,从而促进第三产业的发展。物流行业作为一种综合性的服务型行业,囊括了各种现代服务业,包括仓储、运输、代理、装卸、配送、租赁、咨询等多种服务。由于“营改增”政策之中的部分内容与物流行业涉税情况关系紧密,因此此次税制改革对于我国的物流产业产生了比较大的影响。从目前改革的效果来看,在物流行业内部对于“营改增”做出了不同的反映:一方面,改革减轻了部分物流企业的税收负担,效果显著;另一方面,部分物流企业在税改后税负没有明显的降低,有些企业税负反而上升。显然,从“营改增”的实施效果可以看到,我国的物流业发展还存在许多问题。为了揭示并解决我国物流业存在的问题,本文以ZL上市物流企业为案例对象,研究了“营改增”对于该企业经营的影响,并针对ZL物流公司存在的问题对ZL物流公司的发展提出了建议。本文一共分为五个部分:第一部分,绪论。提出本文所要研究的背景及研究意义,介绍本文采用的研究方法和行文结构。第二部分,ZL物流公司基本情况介绍。本章主要介绍ZL物流公司的起源、经营规模、经营范围、经营状况及涉税情况。第三部分,“营改增”对ZL物流公司税负的影响。本章研究了“营改增”对ZL物流公司流转税和所得税税负的影响,进而分析出在税负方面“营改增”对ZL物流公司的不利影响以及税负的变化对公司的积极作用。第四部分,“营改增”对ZL物流公司财务绩效的影响。本章采用财务指标分析的方法,对ZL物流公司从2009到2013年的财务状况进行分析,同时研究了“营改增”对ZL物流公司财务绩效产生的影响。第五部分,“营改增”背景下对ZL物流公司发展的建议。本章针对“营改增”对ZL物流公司的不利影响,站在不同角度对ZL物流公司发展提出建议。更多还原

【Abstract】 The reason why we promote the development of tertiary industry is to further the implementation of economic restructuring, enhance the comprehensive national strength and international competitiveness, we promote the development of tertiary industry as a major initiative. In order to develop the tertiary industry, our Government introduced the tax regulation, impose more macro forces, to regulate prices and the money supply, in order to optimize the economic structure, to develop tertiary industry healthily.During the "Twelve-Five" period, aim at tertiary industry’s tax reform measures, we work out “to replace the business tax with a value-added tax” namely Business tax VAT, which is another major tax reform after VAT. The main objective of the tax reform is to eliminate double taxation, improve chains of deduction of VAT, in order to reduce the tax burden on enterprises, and to achieve "structural tax reduction" goal, thus contributing to the development of tertiary industry.The logistics industry as a comprehensive service-oriented industry, Logistics as a comprehensive service-oriented industries, contain a variety of modern services, including warehousing, transport, agent, handling, distribution, tenancy, consulting and other services.Due to part of the tax situation of “to replace the business tax with a value-added tax” policy is closely with the logistics industry, therefore this tax reform has had a greater impact on China’s logistics industry.From the ongoing reform impact, within the logistics industry made different reflections towards “to replace the business tax with a value-added tax”: on the one hand, reforms reduce some of the logistics enterprise’s tax burden, the effect is significant, on the other hand logistics enterprises in tax burden did not reduce greatly, some corporations’ tax burden rose instead. Obviously, from the effect of the reform we can see, there are still many problems on the logistics industry development of our country.In order to reveal and resolve the problems of logistics industry in China, this thesis based on the case of ZL logistics enterprise, to study the impact of “to replace the business tax with a value-added tax” to corporation management, and aim at the existent problems of ZL logistics company, I put up with some suggestions for the ZL logistics company’s development.This article is divided into five parts altogether: The first part, introduction. The research background and research significance are proposed in this paper, the research method and structure of writing are introduced. The second part, the basic situation of ZL logistics companies is introduced. This chapter mainly introduces the origin of ZL logistics companies, business scale, business scope, operating conditions and fords the tax situation. The third part, the influence of ZL logistics companies the tax burden from the replace business tax with value-added tax. This chapter studies the influence of ZL logistics companies turnover tax and the tax burden from the replace business tax with value-added tax and then analysis the adverse effects and the positive role of ZL logistics companies the tax burden from the replace business tax with value-added tax in terms of tax burden. The fourth part, the influence of ZL logistics companies financial performance from the replace business tax with value-added tax. This section uses the financial index analysis method, the financial situation of ZL logistics companies from 2009 to 2013 were analyzed. At the same time, the impact of ZL logistics companies financial performance from the replace business tax with value-added tax was studied. The fifth part, suggestions of ZL logistics companies. The chapter puts forward the proposal to the ZL logistics company development from various angles.更多还原