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交通运输业是我国社会经济发展的基础行业,它的经营状况直接关系着我国经济的发展走向。交通运输业正值我国税收制度改革,怎样据此调整纳税筹划方案,抓住改革的战略机遇进行合理的纳税筹划,是该企业面临的棘手问题。本文首先分析了营改增对交通运输业的影响,并列举了4种在这种情形下的税收筹划举措,并强调注意税收筹划风险。合理的纳税筹划,会促进企业良好有序的经营,国家税收也将同步增长,提高社会经济效益。
Transportation industry is the basic industry in China’s social and economic development. Its operating conditions are directly related to the development of China’s economy. As the reform of China’s taxation system, the transportation industry adjusts the tax planning scheme accordingly and grasps the strategic opportunities for reform and makes reasonable tax planning. This is a thorny issue for the enterprise. This paper first analyzes the impact of VAT reform on the transportation industry and lists four tax planning measures under such circumstances and emphasizes the tax planning risk. Reasonable tax planning, will promote good and orderly business enterprises, the state tax revenue will also be synchronized to improve social and economic benefits.