杜邦财务分析与物流企业营改增研究外文文献翻译Word文档下载推荐.docx

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Abstract

Logisticsasacomprehensiveindustry,belongstoaboominthetertiaryindustryenterprises,referredtoas"

thethirdprofitsource"

istoexpanddomesticdemand,employment,andadjustmentofeconomicstructure,promoteindustrialstructureisanimportantdrivingforce.However,thetraditionalbusinesstaxduetotheunreasonabletaxbasis,andparallelallsortsofreasons,suchasVATtaxdoubletaxationcontradictionisveryprominent,toacertainextent,alsoaffectstheVAT"

taxneutral"

.Atpresent,thestudyof“VATinsteadbusinesstax”becomesthefocusofexpertsandscholarstodiscuss.Changebutfrom"

camp"

pilot,logisticsenterprisesgenerallyreflecttheturnovertaxincreasesafterthe"

battaliontoincrease"

managementbenefitdeclinetrend,itisinconsistentwiththepurposeofthestructuraltaxcuts.Paststudyof"

VATinsteadbusinesstax"

standintheperspectiveofthewholelogisticsindustry,mainlyforasingleenterpriseisadetailedanalysisoftherelativelackofandinsufficient.Basedonthis,thisarticletakestheformofcaseanalysis,chosearepresentativelogisticsenterprises"

camptoincreasetheinfluenceof"

analysisandimprovementofDuPontfinancialanalysis.

Keywords:

VATinsteadbusinesstax;

Logisticsenterprises;

DuPontanalysismethod

1Introduction

Inrecentyears,countriesaroundtheworldtopromotenationaleconomicandsocialdevelopment,accordinglyadoptedsome"

taxcuts"

policy,buttheeffectisnotsignificant,eveninmanydevelopingcountriesappearthephenomenonoftheriseofthemacrotaxburden.Indiaasoneofthebiggestdevelopingcountry,facingthesametaxsystemstructureandthelevelofeconomicdevelopmentdoesnotadapt.Inordertopromotethehealthydevelopmentoftheeconomy,in2005-2005,andIndiahaveadoptedthecancellationofagriculturaltax,thetransformationofVATtype,theraisingoftheincometaxexemptionandtaxchangepaidVAT（hereinafterreferredtoasthe"

）.Intheprocessofeconomyrunningsmoothly,thisaseriesoftaxreformplayedanextremelyimportantrole.Butduetotheunreasonabletaxbasis,withVATinparallel,theIndianbusinesstaxproblemsandcontradictionisveryprominent.Businesstaxofdoubletaxationproblemsnotonlyhinderthespecializationofsocialdivisionoflabor,alsodestroyedtheVATdeductionchainand"

therebycausinglosstotheefficiency.Logisticsasacomprehensiveindustry,belongstoaboominthetertiaryindustryenterprises,knownas"

isourcountrytoexpanddomesticdemand,solvingtheemployment,thebackboneoftheadjustmentofeconomicstructure,promoteindustrialstructure.Logisticsisthecollectionoftransportation,storage,informationprocessing,circulationprocessing,distribution,consultingserviceisequaltooneoftheemerginginterdisciplinaryindustry,isabasicandstrategicindustry,supportingtheeconomicdevelopmentoftheeconomyismoreandmorebig,knownbymanyeconomistsastheacceleratorofeconomicdevelopment.Intoday'

s"

Internet+logisticsindustry,logisticsindustrytheeconomicimpactofmoreandmorebig,hasgraduallybecomeapillarindustryoftheeconomyandtheimportantgrowthpoint.Atthesametime,thelogisticsindustrytoacceleratetheindustryconsolidation,adjusttheeconomicstructure,promotetheprofessionalcoordinationandincreaseproductivityandsoonalsoisofgreatsignificance.

2TheDuPontfinancialtheorysummary

DuPontAnalysissystem（DuPontAnalysis）istheresultof"

DuPont"

producedbytheUnitedStatesDuPont,byPierreDuPontandDonaldsonbrown,wasfoundedin1919anduse.DuPontanalysismethodwiththenetinterestrateoftherightsandinterestsasthecore,usingtheenterprisefinancialstatementsdataandrelatedmaterials,usingtheinternalrelationbetweentheindexestosystematicallyanalyzetheenterprise'

sprofitability,debtpayingability,assetsoperationability,inanobjectiveandcomprehensiveevaluationofenterprise'

sfinancialpositionandoperatingresults.Evaluationoflistedcompaniesoperatingperformancemethodaremany,commonVolvoscoringmethod,BPneuralnetworkevaluationmethod,thebalancedscorecardmethod,DuPontanalysissystem.Comparedwithotherfinancialanalysis,DuPontanalysismethodhasuniqueadvantages.Firstofall,paymoreattentiontotheintegrityoftheenterprisemanagementactivity,DuPontanalysistoevaluatevariousbasicindicatorsofenterprises,theorganiclink,fromtwodirectionsofglobalandlocaloperatingconditionsofevaluationofenterprises.Second,paymoreattentiontothecoordinationoftheenterprisebusinessactivities.Byusingthemethodofcombiningstaticanddynamicanalysisbetweenvariousindicatorsofchanges,wecangivequantitativeevaluationtotheoptimizationconditionoftheindexes.Finally,DuPontanalysismethodhasadistinctgradation,canfromtoptobottom,frombottomtotop,respectivelyfromtheoveralltolocalandfromlocaltothewholetwodirectionstocalculate,thedeductiveprocessofinductiveeconomicindicators,godeepintotheenterprisemanagementofalldetails.Butintheprocessofevaluationofoperatingperformanceoflistedcompanies,thetraditionalDuPontanalysissystemhasitsinevitableflaws.Ontheonehand,thetraditionalDuPontanalysismethodcan'

tcoveralleconomicandtechnicalindicatorsoflistedcompanies,suchasearningspershare,netassetpershare,dividendpaymentrate,rightsandinterestsofminorityshareholders,etc.,ignoresthetimevalueandriskfactors,unabletomeettherequirementsoflistedcompaniesmaximizeshareholderfinancial.Ontheotherhand,thetraditionalDuPontfinancialanalysisofdatafromthebalancesheet,incomestatement,ignoringtheanalysisofcashflow

3ThemainproblemsthatTJGco.,LTDfacing

3.1Rateincreaseistoolarge,theinputoffsetshort-termshortage

Thetaxrateofthecompanyofasmalldecline,thankstothecompanyenjoyssome"

insteadofpreferentialpolicies.Atthesametime,thecompany'

sinternationalfreightandpassengerservices,consultingservices,andinadditiontothewarehousingbusinesslogisticsauxiliarybusinessafterthe"

battaliontoadd"

implement"

investigation"

.Ifitwerenotforthepreferentialpolicy,thecompany'

sturnovertaxeswillincrease.Firstofall,thetaxrateincreasedtheoutputtaxofthecompanysettoohigh."

VATinsteadbusinesstax"

afterTJGsharesmanyofthebusinessarebeginningtochangepaidVAT,andhightaxratessetincreasedtheoutputtaxofthecompany,increasedthepressureofthecashflow.Inaddition,theinsufficientinputofdeductionshort-termincreasedtaxburdenofthecompany.TJGco.,LTDmainlyincludethehumancost,fuelcost,thecostofutilities,tollfee,paymentoffreight,repairandtransportvehicles,ships,loadingandunloadingmachineryandotherfixedassetsdepreciationexpense,includinghumansalary,stock,fixedassetsdepreciation,roadtollonlargeproportionintheoperatingcost,thispartofthecostisnottheinputoffset,andfuelcostscanbededucted,maintenancecosts,utilitiesandotherinputtaxcostandseverityshortage,andoftendifficulttoobtainspecialinvoices,intheshorttermwillincreasethecompany'

sturnovertaxburden.Atthesametime,companiesinvesthugepercentageofportinfrastructureconstructionprojectandisnotinthescopeofVATdeduction,alsoledtotheinputdeductionprojectscaleandscopecanbenarrowed,increasethecompanyturnovertaxburden.

3.2invoicemanagementchaos,systemupdateslow

Invoicemanagementchaosincreasestheriskofthecompany'

staxandthetaxburden.Invoicenotonlyisthefoundationoftheenterpriseaccountingsystem,butalsotheimportantbasisofcompanyincomededuction.Butinpractice,theinfluenceofthetraditionalbusinesstax"

inertia"

tothespecialinvoicesforvalue-addedtaxmanagementchaosisoneofthemosteasilyneglectedproblemsofinvoicemanagement.WrittensysteminTJGco.LTD.,mainlyincludethereimbursementsystem,thesubcontractandmultimodaltransportsystem,assets,equipmentprocurementsystem,andsoon,andthesesystemsareusuallydrawnupduringthecollectionofbusinesstax,afterthecamp"

change"

isnotnecessarytoupdateandrevision.Inthesubcontract,multimodaltransport,purchaseoffixedassetsandotherbusiness,therelevantpersonnelsincethereisnosystemofrigidconstraints,intheprocessoftradingactivitiesofthecontractororsaletaxqualifications,issuedtheinvoiceofauthenticityandrequirementsofimportanceisnotenough,inmanycasesevenunabletoobtainspecialinvoices,itreducesthecompany'

staxdeductible.Financialpersonnel,moreover,becausethejobisbusy,lackofabilitytowaitforareason,sometimesalsocanappearnotwithintheprescribedtime,thestatusofthespecialinvoiceforcertificationanddeduction,thecompanytolosetheopportunityoftaxdeduction,anadditionalincreasethecompany'

staxburden,whichcanleadtocompany'

sinterests.

4Solutions

4.1Taxplanning

Changeinoverall"

bigbackground,tocarryoutpracticalandeffectivetaxplanning,reducethetaxburden,TJGco.LTDhasthemostdirectandmosteffectivewaytocontrolthefordsthetaxrisk.VATinsteadbusinesstax,manyofthecompany'

sbusinessactivitiesinaccounting,taxtreatmentandoperationmode,majorch