摘要
"营改增"即营业税改为增值税,是为消除增值税和营业税两税并行给税收征管、企业税负承担等方面带来的诸多不便而实行的税制改革方案。文中选取了黄石市具有代表性的黄石花湖物流中心的六家代表性企业作为研究对象,通过分析这六家企业,反映该税制政策对于黄石市区的生活性物流的影响。针对营改增对物流企业税负发展的消极影响和存在的问题,从政府机关和企业自身两个层面提出了相应的解决对策。
＂Ying Gai Zeng＂that is,business tax to value-added tax,is a taxation reform plan to eliminate the value added tax and business tax for the two parallel to inconvenience of tax administration,the tax burden of enterprises and the implementation of the bear. Six representative companies in Huangshi Hua Lake Logistics Center in Huangshi City are selected as the research objects. Through analyzing of these six companies,the impact of the tax policy on living logistics in Huangshi City is reflected. In view of the negative effects and problems of tax increase to logistics enterprises,the corresponding countermeasures are put forward from two aspects,namely,government agencies and enterprises themselves.
作者
雷一鸣
LEI Yi-ming(Hubei Normal University,Huangshi 435002,China)
出处
《物流工程与管理》
2018年第10期26-30,共5页
Logistics Engineering and Management
关键词
税制改革
生活性物流企业
影响
对策
黄石
tax reform
living logistics enterprise
impact
countermeasure
Huangshi city
