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营业税改征增值税(以下简称“营改增”)是我国税制体制改革的必然趋势,随着纳入“营改增”试点的范围逐步扩大,“营改增”新政在个别行业颇受争议,国际货代的“营改增”之路几经变革,税收政策与实务处于不断适应、调整的过程。本文以中国外运为例,通过建立假设条件分析国际货代行业营业税改征增值税前后的税收政策、税收负担的变化,分析未来税制政策的变化方向,探寻国际货物运输代理行业如何在市场经济不景气和行业周期性低迷的双重夹缝中寻求新的发展契机。
Business tax reform levy value-added tax (hereinafter referred to as “business tax increase”) is the inevitable trend of China’s tax system reform, with the inclusion of “battalion change” pilot area gradually expanded, " Some industries are quite controversial. The route of international freight forwarding has changed several times and tax policies and practices have been constantly adapted and adjusted. In this paper, Sinotrans as an example, through the establishment of assumptions to analyze the international freight forwarding business tax reform before and after the value-added tax revenue tax policy, the tax burden changes, analysis of the future tax policy changes direction to explore how the international freight forwarding industry in the market economy is not Boom and industry cyclical downturn in the double cracks in the search for new opportunities for development.