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自从2011年国家“营改增”试点方案出台,铁路运输企业已纳入“营改增”试点范围,2014年1月1日起,我国铁路运输行业正式列入“营改增”范畴之中,相应的增值税税率是11%,我国推行“营改增”之后,确实一部分企业的税负上升利润下降,纳税事项出现更为复杂的情况,使得铁路运输企业在此次“营改增”过程中遇到各式各样的新问题、新情况,因此对铁路运输企业“营改增”后的税收筹划显得尤为重要,本文在这样的背景下,从实际运作的角度对铁路运输企业税收筹划进行探讨。
Since the introduction of the pilot program of national “battalion reform and increase” in 2011, the railway transport enterprises have been included in the experimental scope of “battalion reform and increase”. Since January 1, 2014, China’s railway transport industry has been officially listed as “ ”Category, the corresponding VAT rate is 11%, after China’s implementation of “ battalion change ”, it is true that part of the business tax profits rise profits, tax matters more complex situation, making the railway transport enterprises in the The “camp change” process encountered a wide range of new issues and new situations, so the railway transport enterprises “tax reform” after the tax planning is particularly important, this article in this context , From the practical operation of the tax planning for railway transport enterprises to explore.