摘要
首先阐述了我国现代物流产业的发展现状,接着分析了物流业"营改增"主要内容及必要性,进而分析了"营改增"对现代物流业的税负及收益的影响,从而提出基于"营改增"政策的现代物流产业发展的短期应对措施和长期发展策略。
In this paper, we elaborated the status quo of the modern logistics industry in China, analyzed the main content and necessities of the business-to-VAT reform, discussed its influence to the modern logistics industry, and on the basis of which, proposed short-term counter- measures and long-term development strategies.
出处
《物流技术》
2015年第8期58-61,共4页
Logistics Technology
基金
陕西省教育科学规划课题(SGH140910)
关键词
营改增
现代物流
发展策略
business-to-VAT reform
modern logistics
development strategy