摘要
随着"营改增"政策的不断深入,在我国的物流企业成为"营改增"政策推行的试点。在物流企业发展的过程中,"营改增"政策试点工作给物流企业的带来了一些影响,尤其是在"营改增"政策施行的前期,物流企业的实际税负在大幅度的增加,致使企业的经济效益有所下滑。但是,随着"营改增"政策与物流企业管理制度相融合,这种制度劣势逐渐得到改善。本文主要从企业内控视角出发,并从企业的管理制度、业务流程、税务风险评估等多个方面进行探索,充分发挥出"营改增"政策在物流企业的作用,推动物流企业的进一步发展。
With the deepening of the policy of 'increasing the camp', the logistics enterprises in our country have become the pilot of the ' In the process of the development of logistics enterprises, the pilot work of the 'increase' policy has brought some influence to the logistics enterprises, especially in the early stage of the 'increase' policy, the actual tax burden of the logistics enterprises has increased greatly, Resulting in the economic decline in business. However, with the 'camp by'policy and logistics enterprise management system integration, this system weakness gradually improved. This article mainly from the enterprise internal control point of view, and from the enterprise management system, business process, tax risk assessment and other aspects of exploration,give full play to the 'camp' policy in the role of logistics enterprises to promote the further development of logistics enterprises.
关键词
内控
物流企业
营改增
对策
internal control
logistics enterprise
battalion increase
