摘要
企业物流在物流业中占有很大比例,文中从企业物流纳税影响因素入手,指出企业物流有五种运行模式,根据纳税人身份不同,即小规模纳税人与一般纳税人,将企业物流的运行模式进行组合划分,确定四类组合:SS组合、SG组合、GG组合、GS组合进行纳税与方案选优。从而达到降低物流成本与供应链增值的目的。
Enterprise logistics is the significant part in the logistics industry ,From tax planning factors, pointing out that logistics companies have five running mode. According to the different identity that is, small-scale taxpayers and general taxpayers, combine to four combinations： SS portfolio, SG portfolio, GG portfolio and GS combination.
出处
《物流工程与管理》
2009年第3期82-84,共3页
Logistics Engineering and Management
关键词
企业物流
增值税
供应链
纳税筹划
方案选优
enterprise logistics
value-added tax
supply chain, tax planning
program selection
