摘要
在交通运输业、邮政业、电信业和部分现代服务业领域实现"营改增"是我国的一项重大税制改革,是推动产业结构调整实行和促进经济发展转型的重大举措,"营改增"对物流业发展有着重要的影响,其中对物流业税收负担的影响尤为重大。文章对物流业"营改增"的背景及税收政策进行了简单介绍,分别探讨了物流业"营改增"对一般纳税人和小规模纳税人税收负担的影响。其次探讨了物流业"营改增后"对其企业所得税的影响,以及物流业"营改增"之后出现的问题,针对性的提出了解决对策。
In transportation, postal Services, telecommunications, and part of the modern service industry in the field of implementatmn of camp to add 1sour country a major re. form of the tax system, promote the adjustment of industrial structure to implement and major initiatives to promote the transformation of economic development, ＂ camp to add＂ to the development of the logistics industry has an important in- fluence, the impact of the tax burden of logistics industry is particularly important. In this paper, the logistics industry ＂＇camp changed by＂ the background and tax policy are briefly introduced, respectively, to explore the logistics industry ＂ camp changed to increase＂ on the general taxpayer and small-scale taxpayers, the impact of the tax burden. Secondly, it discusses the influence of logistics industry on the income tax of the enterprise, and the problems that arise after the logistics industry ＂camp changed to increase＂, and puts forward the countermeasures to solve the problem.
出处
《物流科技》
2016年第3期127-130,共4页
Logistics Sci-Tech
关键词
物流业
营改增
税收政策
logistics industry
business tax reforming to VAT
tax policy
