“营改增”对物流企业的财务影响——以深圳怡亚通供应链股份公司为例摘 要“营改增”的实行使中国的税收制度发生了翻天覆地的变化。在物流业成为国民支柱的今天，增值税的广泛应用对物流企业产生了巨大影响。研究“营改增”政策对物流业的财务影响具有重要的意义。本文首先分析国内外有关增值税的研究，对相关理论进行阐述，然后运用了案例分析、比较分析的方法探讨怡亚通供应链有限公司在“营改增”过程中出现的问题，通过分析在营运能力、盈利能力、偿债能力方面对公司财务状况发生的变化，得出增值税对怡亚通公司的作用是有利的，最终提出应对变化的解决途径。针对“营改增”带来的变化，企业应该从优化内部结构和进行税收筹划两个方面出发，积极应对税制改革带来的不利影响，实现降税减费的目的，物流企业才能得到更好的发展。关键词：“营改增”；物流企业；财务状况；对比分析IFinancial impact of "replacing business tax with VAT" on Logistics Enterprises——Take Eternal Asia Supply Chain Management Ltd. as an exampleAbstract The implementation of "replacing business tax with value-added tax" has greatly changed in China's tax system. Today, the logistics industry has become the pillar of the nation, the extensive application of value-added tax has made a great impact on the logistics enterprises. It is of great significance to study the financial impact of the policy of replacing business tax with VAT on the logistics industry.The paper firstly analyzes the research on value-added tax at home and abroad, explains the relevant theories, and then uses case analysis, comparative analysis and other methods to discuss the problems of Eternal Asia Supply Chain Management Ltd. in the process of "replacing business tax with VAT". By analyzing the changes in the company's financial situation in terms of operating capacity, profitability, solvency, it is concluded that value-added tax is beneficial to Eternal Asia , and finally put forward solutions to change. In vie...
