摘要
目前,我国第三方物流获得了快速发展,显示出强大的生命力,但在发展的过程中,也出现了许多问题,比如物流业承担着沉重的税收负担。从税收的角度出发,以降低第三方物流企业成本为目的,总结我国第三方物流企业的税收制度,论述税收筹划的作用,提出"营改增"背景下第三方物流企业纳税筹划的方法,为第三方物流企业制订合理有效的税收筹划方案,实现了合理避税。从长远看,"营改增"税收改革可以降低第三方物流企业的税收负担,提高企业承担财务风险的能力,实现其长期持续健康发展的战略目标,更好地促进其在国际物流市场的竞争力。
At present , the third party logistics in our country has developed fast , showing a strong vitality , but in the development process ,there also appeared a lot of problems , such as bearing the heavy burden of taxation . In order to reduce the cost of the third party logistics , summed up tax system of the third party logistics in China , the author of this paper discusses the role of tax planning ,puts forward the method of tax planning and formulates tax planning program ,realizing tax avoidance reasonably .In the long run ,the reform of business tax transforming value - added tax can reduce the tax burden of the third party logistics ,and improve the ability to bear the financial risk ,to achieve its long - term sustainable and healthy development , to better promote the competitiveness of the third party logistics in the international market .
出处
《怀化学院学报》
2014年第9期87-91,共5页
Journal of Huaihua University
基金
怀化学院校级课题"‘营改增’对怀化市物流企业经营的影响及应对策略研究"(HHXY2014-15)
怀化学院中小企业财务管理研究所平台成果
关键词
“营改增”
第三方物流企业
税收筹划
business tax transforming value - added tax
third - party logistics
taxation planning
