CAJ | 학술논문

详细分析了“营改增”对各类试点企业的税负影响，探讨了企业在此背景下会做出怎样的应对策略，进而研究了该项政策将如何与市场携手牵引着物流业进行结构性调整，并在此基础上给出了各地方政府如何实施扶持性政策的建议。得出了物流行业将经历一个短期的阵痛期，但长期来看有利于该行业实现产业升级、进行结构性调整的结论，社会物流总体需求不足、产业层次水平不高、物流效率提升缓慢等问题将得到缓解，而各地政府若利用此契机实施某些扶持性政策，将加快物流行业产业升级、结构调整的步伐。
상세분석료“영개증”대각류시점기업적세부영향，탐토료기업재차배경하회주출즘양적응대책략，진이연구료해항정책장여하여시장휴수견인착물류업진행결구성조정，병재차기출상급출료각지방정부여하실시부지성정책적건의。득출료물류행업장경력일개단기적진통기，단장기래간유리우해행업실현산업승급、진행결구성조정적결론，사회물류총체수구불족、산업층차수평불고、물류효솔제승완만등문제장득도완해，이각지정부약이용차계궤실시모사부지성정책，장가쾌물류행업산업승급、결구조정적보벌。
In this paper, we analyzed in-depth the influence of the business-to-VAT on the tax burden of the various types of demonstration enterprises, discussed how the enterprises should counteract this change, and then studied how this transformation together with the market economy would lead the structural adjustment of the logistics industry, on the basis of which we presented the suggestions for the local governments to implement supportive policies.