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2011年,财政部和国家税务总局印发的《营业税改征增值税试点方案》中将交通运输业和部分现代服务业作为营业税改征增值税(以下简称“营改增”)的重要试点行业。随着“营改增”试点范围的逐步扩大,这一税制改革带来的影响越来越深远,其中物流企业所受影响尤为突出。从试点省市的实践情况来看,“营改增”导致不少物流企业暂时性地出现税负不降反增的局面,为此,本文深入探讨了“营改增”对物流企业的影响,并提出相应的应对性策略,以期能为物流企业提供相应的参考借鉴。
In 2011, the “pilot scheme for transforming business tax into value-added tax” issued by the Ministry of Finance and the State Administration of Taxation put the transport sector and some modern service industries as important pilot projects for transforming business tax into value-added tax (hereinafter referred to as “business tax reform”) industry. With the gradual expansion of the scope of pilot projects of “Changing Camps to Increasing Camps”, the impact brought by the reform of this tax system has become more and more far-reaching. The impact of logistics enterprises is particularly prominent. From the practice of pilot provinces and cities, the “tax reform” has led many logistics enterprises to temporarily increase the tax burden without falling. To this end, this article explores the " Logistics enterprises, and put forward corresponding coping strategies, with a view to provide relevant reference for logistics enterprises.