淺談“營(yíng)改增”對(duì)物流企業(yè)的影響及應(yīng)對(duì)措施
發(fā)布時(shí)間:2018-02-26 13:36
本文關(guān)鍵詞: “營(yíng)改增” 物流企業(yè) 應(yīng)對(duì)措施 出處:《現(xiàn)代營(yíng)銷(下旬刊)》2017年07期 論文類型:期刊論文
【摘要】:國(guó)家財(cái)政部及稅務(wù)總局于2011年頒布的《營(yíng)業(yè)稅改征增值稅試點(diǎn)方案》里,把交通運(yùn)輸業(yè)及部分現(xiàn)代服務(wù)業(yè)視為營(yíng)改增的主要試驗(yàn)行業(yè)。由于"營(yíng)改增"試點(diǎn)范圍越來(lái)越大,物流企業(yè)短暫性的發(fā)生了稅負(fù)升高的問(wèn)題。本文通過(guò)探索"營(yíng)改增"對(duì)物流公司的影響,提出相應(yīng)的解決措施,為減少物流公司運(yùn)營(yíng)支出,提高盈利能力服務(wù)。
[Abstract]:In the "pilot Plan for Business tax Reform and VAT Collection" promulgated by the State Ministry of Finance and the State Administration of Taxation in 2011, the transportation industry and some modern service industries were regarded as the main experimental industries for business transformation and increase. By exploring the influence of "business transformation and increase" on logistics companies, this paper puts forward the corresponding measures to reduce the operating expenses of logistics companies and improve their profitability.
【作者單位】: 湖南現(xiàn)代物流職業(yè)技術(shù)學(xué)院;
【分類號(hào)】:F253.7;F259.23;F812.42
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