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“营改增”是中国税制变革史上继1994年税制改革后的又一重大的改变,因为不确定其对中国企业带来的具体影响,采取了由点到面的方法来进行改革试验。文章主要分析上市物流企业的各项财务指标在实行“营改增”后所受的影响,选取了作为试点之一的长发集团长江投资实业股份有限公司为样本,通过其财务指标在“营改增”2011～2015年五年内前后变化的分析,反映“营改增”对该物流企业的具体影响,并对其提出相关的建议。
“Reforming the Camp” is another major change after the tax reform in 1994 in China because of uncertainty about the specific impact it has on Chinese enterprises. It has taken a point-to-point reform experiment . The article mainly analyzes the impact of various financial indexes of listed logistics enterprises after the implementation of “Ying Zeng Zeng ”, selects Changjiang Investment Industrial Co., Ltd., one of the pilot projects, as a sample, and through its financial indicators in The analysis of the change of “battalion change” in five years from 2011 to 2015 reflects the specific impact of “battalion change” on the logistics enterprise and makes relevant suggestions.