摘要
为了解决物流企业税收政策方面存在的突出问题,国家有关部门相继采取了一系列政策措施。本文认为,从国家政策层面解决物流企业在税收方面遇到的突出问题,是国家有关部门支持我国现代物流业发展的重要举措。但是,物流业是新兴的产业,涉及面广,各地情况千差万别,对国家政策的理解和执行也不尽一致,在政策执行过程中存在着这样或那样的问题,需要在实践中研究解决。作者在调研基础上提出了十个问题:一是关于物流企业的认定问题;二是关于试点企业所属企业的问题;三是关于自开票纳税人资格认定的问题;四是关于非试点物流企业的问题;五是关于第二批试点企业的申报问题;六是关于整合个体户车辆的发票抵扣问题;七是关于仓储业发票税率偏高和不能抵扣增值税的问题;八是关于仓库租金能否抵扣的问题;九是关于所得税属地缴纳的问题;十是关于减轻税负和涵养税源的关系问题。
The author points out that State Administration of Taxation has just released two circulars to solve the taxation problems of logistics, There are some problems with logistics industry, which is a new industry. To solve these problems, we should first solve such problems as, the cognizance of logistics enterprises, the jurisdiction of trial enterprises, the cognizance of special taxpayer＇s qualification, problem of logistics enterprises that are not trial enterprises, the declaration of the second group of trial enterprises, and so on. The author emphasizes that logistics industry only can yield small profit. So, the problem of taxation will have great influence on this industry. To promote the development of logistics industry, we have to solve this problem first.
出处
《中国流通经济》
CSSCI
北大核心
2006年第8期19-20,共2页
China Business and Market
关键词
物流企业
物流产业
产业发展
税收政策
logistics enterprises
logistics industry
industrial development
taxation policy
