浅析营改增政策下物流企业税收筹划  

Analysis on the Logistics Enterprise Tax Planning under the Operation-Change-Increase Policy

作　　者：杨飞[1] 王燊 

机构地区：[1]广东松山职业技术学院经济管理系,广东韶关512126 [2]宝钢集团韶关钢铁财务部,广东韶关512126

出　　处：《河北经贸大学学报（综合版）》2013年第4期63-65,共3页Journal of Hebei University of Economics and Business(Comprehensive Edition)

摘　　要：营业税改征增值税政策,交通运输业的税率从3%变为11%和6%两档增值税率,名义税率大幅提升。鉴此,物流企业要内挖潜力、外拓市场、规范会计核算,利用补贴政策等措施弥补税负的上升。The tax policy changes the business tax to the value-added tax, the tax rate of transportation industry increases from 3% to 6% and 11% two value-added tax rate, and the nominal rate increased substantially. As a result, the logistics enterprises only dig inside potential and explore outside market, specify the accounting standards and use subsidies measures to make up for the increase of taxes bearing.

关 键 词：营改增 物流企业 税收筹划 会计核算 营业税 增值税 名义税率 

分 类 号：F810.422[经济管理—财政学]