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2013年8月1日营业税改征增值税政策在全国范围内试行,该政策的推广对各行各业都产生了较大的影响,对货物运输行业也不例外,“营改增”后运输合同如何签订?货运企业如何开具发票?受票单位收取货运专票应注意哪些事项?笔者对相关的政策进行梳理,通过案例进行分析。案例:甲公司是全国性的汽车销售公司,总部位于北京,乙公司是甲公司在成都的子公司,丙公司是一家汽车运输公司。2013年8月15日,乙公司委托丙公司运输20辆家用小
August 1, 2013 Business tax reform levy value-added tax policy in a pilot nationwide, the promotion of the policy on all walks of life have had a greater impact on the freight forwarding industry is no exception, How to sign the contract of carriage? How to invoice the freight company? Ticket receiving freight ticket should pay attention to what matters? The author sort out the relevant policies, through case analysis. Case: Company A is a national car sales company, headquartered in Beijing, Company B is a subsidiary of a company in Chengdu, C company is a car transport company. On August 15, 2013, Company B entrusted Company C to transport 20 small household units