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从2012年1月1日上海试点在交通运输业和部分现代服务业启动“营改增”以来,目前已在全国范围推广“营改增”试点改革,纳入试点的行业也在不断增加,对不同行业将会产生深远影响。本文针对性地分析“营改增”给物流企业在会计核算、财务管理和税务管理方面带来的机遇与挑战,并提出相应的应对策略。
Since January 1, 2012, when the Pilot Project on “Reforming Camps and Increasing Business” was started in the transport industry and some modern service industries, the Pilot Reform Project for “Reforming Camps and Increasing Sales Prices” has been launched across the country. The industries included in the pilot projects are also Increasingly, it will have far-reaching impact on different industries. This paper analyzes the opportunities and challenges that logistics enterprises bring in accounting, financial management and taxation management, and puts forward corresponding coping strategies.