標題
Title
澳門—珠海廣義物流耦合度分析
Analysis of Macao-Zhuhai Generalized Logistics Coupling Degree
作者
Author
黎明,沈錦發,李莉
LI Ming, SHEN Ching Fa, LI Li
摘要
Abstract
澳門—珠海兩地的廣義物流的耦合度計算值表明:在貨物流處於強耦合區,且由珠海承擔絕大部分貨運量;資金流處於中耦合區,且耦合度逐年增長;信息流處於強耦合區,且由澳門流向珠海;人員流處於強耦合區,2014年除外。兩地物流企業主營業務也屬強耦合區。澳門與珠海物流企業在主要經濟數據的比較分析,銷售管理費、利潤總額、稅務、薪酬與營業成本的比值分析,兩地各有差異。本文特別分析了2015年珠海實行“營業稅改爲增值稅”的政策以來,珠海 物流業的稅賦增加的問題。

The calculated coupling degree of general logistics between Macao and Zhuhai shows: The cargo flow is located in the strong coupling area, and Zhuhai undertakes most of the freight volume; the capital flow is in the middle coupling area, and the coupling degree increases year by year; the information flow is located in the strong coupling area and flows from Macao to Zhuhai; the flow of personnel is located in the strong coupling area, except in 2014. The main business of logistics enterprises in the two places is also a strong coupling area. The comparative analysis of the main economic data of the logistics companies in Macao and Zhuhai, and the analysis of the ratio of sales management fees, total profits, taxation, salary and operating costs. There are differences between the two places. This paper makes a special analysis of the policy of replacing business tax with value-added tax in Zhuhai since 2015, the problem of increasing taxes in the logistics industry.

關鍵詞
Keywords
澳門,珠海,廣義物流,耦合度,對比性分析
Macao, Zhuhai, general logistics, coupling degree, comparative analysis
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