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2012年,国务院颁布了与物流企业的纳税情况密切相关的一系列的规定。自此以后,营业税改征增值税(以下简称“营改增”)逐渐的成为了当前十分热门的财务话题。根据这一系列规定,我国已经于2012年12月1日在浙江正式的启动了营业税改征收增值税的政策,而该政策也可以被简单地称为“营改增”政策。我们为验证这项政策的正确性而进行了一系列的实验,而在这其中也同时包含了物流行业。物流业与我国总体经济的关系更加密切,而其本身的发展也渐渐成为了我国经济发展中的重要增长点。
In 2012, the State Council promulgated a series of rules closely related to the tax payment of logistics enterprises. Since then, business tax reform levy value-added tax (hereinafter referred to as “business tax increase”) has gradually become the current very popular financial topic. According to this series of regulations, China has formally started the policy of VAT on levy on business tax in Zhejiang on December 1, 2012, and this policy can also be simply referred to as the “tax reform” policy. We conducted a series of experiments to verify the correctness of this policy, but also included the logistics industry. The logistics industry has a closer relationship with China’s overall economy, and its own development has gradually become an important growth point in China’s economic development.