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一般纳税人物流企业增值税税负受销项税额、进项税额、进项税额认证期间等因素的影响。对于物流企业而言,可采取合理外包项目、增设子公司、提高机械化程度等管理层面策略减轻税负,还可采取税率倾斜、进项税额控制、选择供应方策略、超前谋划、结算方式选择、调整认证时间等技术层面策略减轻税负。对政府而言,可采取延期纳税、设立财政扶持资金等措施减轻企业增值税税负。
General taxpayers logistics enterprises value-added tax liability sales tax, input tax, input tax certification period and other factors. For the logistics enterprises, we can take reasonable outsourcing projects, increase subsidiaries, improve the level of mechanization and other management strategies to reduce the tax burden, but also to take the tax rate, input tax control, select the supplier strategy, advanced planning, settlement options, adjustments Certification time and other technical aspects of the strategy to reduce tax burden. For the government, deferred taxes can be taken to establish financial support funds and other measures to reduce the VAT tax burden.