本文選題：內(nèi)控　切入點：物流企業(yè)　出處：《中國國際財經(jīng)(中英文)》2016年24期 　論文類型：期刊論文

【摘要】：隨著"營改增"政策的不斷深入,在我國的物流企業(yè)成為"營改增"政策推行的試點。在物流企業(yè)發(fā)展的過程中,"營改增"政策試點工作給物流企業(yè)的帶來了一些影響,尤其是在"營改增"政策施行的前期,物流企業(yè)的實際稅負在大幅度的增加,致使企業(yè)的經(jīng)濟效益有所下滑。但是,隨著"營改增"政策與物流企業(yè)管理制度相融合,這種制度劣勢逐漸得到改善。本文主要從企業(yè)內(nèi)控視角出發(fā),并從企業(yè)的管理制度、業(yè)務流程、稅務風險評估等多個方面進行探索,充分發(fā)揮出"營改增"政策在物流企業(yè)的作用,推動物流企業(yè)的進一步發(fā)展。
[Abstract]:With the "replacing business tax with value-added tax(VAT)" policy further, become "replacing business tax with value-added tax(VAT)" policy implementation of the pilot in China's logistics enterprises. In the process of the development of the logistics enterprises, "replacing business tax with value-added tax(VAT)" pilot policy to logistics enterprise to bring some impact, especially in the prophase of "replacing business tax with value-added tax(VAT)" policy the implementation of the logistics enterprises in the actual tax burden increase considerably, resulting in the decline in the economic efficiency of enterprises. However, with the "replacing business tax with value-added tax(VAT)" policy and the logistics enterprise management system integration, the system disadvantages gradually improved. This article mainly from the angle of enterprise internal control, and from the enterprise management system, business process and to explore many aspects of tax risk assessment, give full play to "replacing business tax with value-added tax(VAT)" policy in logistics enterprises, promote the further development of logistics enterprises.

【作者單位】： 杭州長安民生物流有限公司;
【分類號】：F253.7;F259.23

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本文編號：1629308