摘要
文中通过阐述"营改增"相关概念及税率变化,然后从收入和成本两大方面分析"营改增"对港口企业的带来的影响,并从港口企业和政府部门两方面提出一些对策建议,以期为港口企业顺利平稳过渡"营改增"税制转换工作提供参考。
This paper explains the change from business tax to VAT related concept and the rate of change,then from aspects of income and cost to analyse the impact of port enterprises,and put forward some suggestions from two aspects of port enterprises and government departments,in order to provide reference for port enterprises port enterprises smooth transition of tax system conversion.
出处
《物流工程与管理》
2014年第5期53-55,50,共4页
Logistics Engineering and Management
关键词
营改增
港口企业
对策
change from business tax to VAT
port enterprises
countermeasures
