摘要
对"营改增"背景下我国物流业的税制变化及影响进行分析,并从筹划交通运输、增加进项税额、转变经营业务、选择合适的纳税义务发生时间、重新议价等几个方面提出应对建议,以期推动物流业在"营改增"初期的稳步发展。
In this paper, we analyzed the variation of the tax system of the logistics industry in China as well as its influence against the background of the business-to-VAT transformation, and then from several aspects, proposed the corresponding countermeasures.
出处
《物流技术》
2015年第15期31-33,共3页
Logistics Technology
关键词
物流业
营改增
税制
税收筹划
logistics industry
business-to-VAT transformation
tax system
tax planning
