本文選題：營(yíng)改增　切入點(diǎn)：物流　出處：《時(shí)代金融》2016年32期 　論文類型：期刊論文

【摘要】：為了減輕企業(yè)負(fù)擔(dān),增強(qiáng)企業(yè)活力,我國(guó)進(jìn)行了營(yíng)改增的稅收改革。然而由于稅率偏高、抵扣項(xiàng)目較少等原因,部分物流企業(yè)負(fù)擔(dān)反而加重,貨運(yùn)企業(yè)尤其明顯。為了提高物流行業(yè)的競(jìng)爭(zhēng)力,國(guó)家和企業(yè)都應(yīng)該作出相應(yīng)調(diào)整,采取有效措施,提高我國(guó)物流企業(yè)的競(jìng)爭(zhēng)力。
[Abstract]:In order to lighten the burden of enterprises and enhance the vitality of enterprises, China has carried out tax reform to reform and increase the tax revenue. However, due to the high tax rates and fewer deductible items, some logistics enterprises are facing heavier burdens. In order to improve the competitiveness of the logistics industry, the country and enterprises should make corresponding adjustments and take effective measures to improve the competitiveness of our country's logistics enterprises.
【作者單位】： 陜西職業(yè)技術(shù)學(xué)院;
【基金】：陜西省教育廳專項(xiàng)科研計(jì)劃項(xiàng)目(16Jk1191)
【分類號(hào)】：F812.42;F259.23;F253.7

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本文編號(hào)：1570731