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货物运输代理是现代服务业中的物流辅助行业。本文结合深圳市罗湖区国税局的征管实践,聚焦货运代理在营改增试点过程中税收征管热点、难点、风险点,并提出针对性的建议。一、营改增背景下货运代理行业税收征管聚焦在营业税改征增值税进程中,货运代理行业纳税人占据一定比例,但其内部差别较大。以罗湖区国税局管辖纳税人为例,截至2013年底,冠以货运代理名称的共有1660户,占总体户数的
Cargo transport agency is the logistics industry in modern service industry. Based on the practice of collection and management of IRS of Luohu District, this paper focuses on the hot spots, difficulties and risk points of tax collection and management in the process of increasing the number of taxpayers and increasing the number of pilots. First, the tax reform in the freight forwarding industry under the background of tax collection and management Focus on business tax reform and VAT process, the freight forwarding industry accounted for a certain percentage of taxpayers, but its internal differences. Take the taxpayers under the jurisdiction of the IRS of Luohu District as an example. By the end of 2013, 1,660 households had the title of freight forwarders, accounting for the total number of households