發(fā)布時(shí)間：2019-05-22 13:01

【摘要】：企業(yè)生產(chǎn)經(jīng)營過程中銷售和購買業(yè)務(wù)都涉及運(yùn)輸問題,對納稅人而言,運(yùn)費(fèi)處理不當(dāng)會導(dǎo)致潛在涉稅風(fēng)險(xiǎn)。銷售業(yè)務(wù)中合作方納稅人身份、運(yùn)輸?shù)奶攸c(diǎn)、企業(yè)競爭地位、運(yùn)輸方式、結(jié)算方式等都會影響運(yùn)費(fèi)的涉稅籌劃,通過舉例對此進(jìn)行分析,可為企業(yè)規(guī)避稅務(wù)風(fēng)險(xiǎn)提供參考。
[Abstract]:In the process of production and operation, both sales and purchase business involve transportation problems. For taxpayers, improper handling of freight charges will lead to potential tax-related risks. In the sales business, the identity of the taxpayer, the characteristics of transportation, the competitive position of the enterprise, the mode of transportation, the settlement mode and so on will affect the tax-related planning of freight. Through the analysis of this, it can provide a reference for the enterprise to avoid the tax risk.
【作者單位】： 無錫商業(yè)職業(yè)技術(shù)學(xué)院會計(jì)金融學(xué)院;
【基金】：無錫商業(yè)職業(yè)技術(shù)學(xué)院“營改增全面推行后對企業(yè)財(cái)務(wù)的影響研究”(項(xiàng)目編號:SYKJ16B20)
【分類號】：F274;F812.42
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本文編號：2482961