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作为中国近年来最重要的一次税制改革,营业税改征增值税(以下简称“营改增”)试点工作已于2012年1月1日起在上海启动,物流企业纳入本次试点范围。本次试点对物流行业产生了深远影响,本文从物流企业税收筹划的意义及改革试点背景入手,结合具体实例,对物流企业“营改增”税收筹划的要点和方法进行探讨,提出了税收筹划建议,旨在对物流企业进行合理的“营改增”税收筹划起到一定的理论和实践指导意义。
As the most important tax reform in recent years in China, pilot projects of converting business tax into value-added tax (hereinafter referred to as “VAT reform”) started in Shanghai on January 1, 2012 and logistics enterprises were included in the scope of this pilot project. This pilot project has had a far-reaching impact on the logistics industry. This article starts with the significance of the tax planning for logistics enterprises and the background of reform pilot, and discusses the main points and methods of tax planning for logistics enterprises Tax planning recommendations, aimed at logistics enterprises to conduct a reasonable “business tax reform” tax planning play a certain theoretical and practical significance.