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随着我国进入经济结构调整的关键时期,国家财税制度的改革也在不断的完善中。2011年国家财政部和国家税务总局正式发布《营业税改征增值税试点方案》,并将上海作为首个试点城市,这一方案的进行代表着“营改增”方案将正式在我国实施。物流企业作为从事仓储和运输(货物快递和运输代理)的经济组织,也被纳入本次税改的范围,这就意味着物流企业的税负将发生一定的变化。本文科学分析了“营改增”方案对我国物流行业的现实意义以及营改增实施后物流企业发生的变化,并总结出了“营改增”方案对物流行业的影响。
As China enters the critical period of economic restructuring, the reform of the state taxation system is also constantly improving. In 2011, the Ministry of Finance and the State Administration of Taxation officially promulgated the “Pilot Program for Business Tax Reform and Levy of Value-added Tax” and adopted Shanghai as the first pilot city. The implementation of this plan represents the formal implementation of “ . As an economic organization engaged in warehousing and transportation (cargo courier and transport agency), logistics enterprises are also included in the scope of this tax reform, which means that the tax burden of logistics enterprises will undergo some changes. This paper scientifically analyzes the practical significance of the program of ”Business Reform by Increasing“ to the logistics industry in our country and the changes of the logistics enterprises after the implementation of the reform, and summarizes the impact of the ”Business Reform by Increasing" program on the logistics industry.