CAJ | 학술논문

“营改增”作为我国十二五期间结构性减税的重大政策，正给企业发展带来实质性影响。本文通过对比山东德正达物流公司实施“营改增”政策前后的经营情况后发现：从短期看，“营改增”政策对物流企业税收不减反增；从长远看，“营改增”政策有助于推动企业进一步分工细化、转型升级，扩充企业生存发展空间；企业适应政策变化的能力和实际收益正相关。本文据此对未来金融业的“营改增”改革进行了前瞻性分析。
“영개증”작위아국십이오기간결구성감세적중대정책，정급기업발전대래실질성영향。본문통과대비산동덕정체물류공사실시“영개증”정책전후적경영정황후발현：종단기간，“영개증”정책대물류기업세수불감반증；종장원간，“영개증”정책유조우추동기업진일보분공세화、전형승급，확충기업생존발전공간；기업괄응정책변화적능력화실제수익정상관。본문거차대미래금융업적“영개증”개혁진행료전첨성분석。
As the important policy of structural tax rebate during the twelfth five-year period in China, the“re-placement of the business tax with the value-added tax”brings substantial influence to the development of enterprises. Through comparing the business operation of Shandong Dezhengda Logistics Company before and after the implementa-tion of the“replacement of the business tax with the value-added tax”policy,it is found that,in the short term,the policy has increased rather than reduced the tax of logisitics enterprises;in the long run, the policy has helped promote the further division of labor,transformation and upgrading of enterprises,and expanded the room for enterprises’ex-istence and development. The enterprises’coping stance should be positively correlated with their capacity of adapting to policy changes and actual profits. This paper conducts an analysis on the prospective“replacement of the business tax with the value-added tax”of the financial sector.