新增值税下企业的运费筹划及运输模式的选择  

Freight Planning and Transportation Mode Selection Under New VAT

作　　者：徐恩耀[1] 

机构地区：[1]福建广播电视大学,福建福州350003

出　　处：《常州工学院学报》2014年第4期51-54,共4页Journal of Changzhou Institute of Technology

基　　金：福建广播电视大学2012年度科研课题(KY12068)

摘　　要：作为现代企业运输的主要模式,自营运输和第三方运输在计税上存在差异。由于不同运输模式下企业税后净利存在差异,企业可以通过寻求净利润平衡点选择合适的运输模式。在选择运输模式时,企业应注意财务利益最大化的目标、税收政策的变动、企业购销货物的品种以及第三方运输企业的资质等因素的影响。As the main transportation mode for companies nowadays,self managed transportation is different in terms of tax calculation from the third party transportation. Since there is difference in after-tax net profit due to different transportation modes,companies can choose the appropriate transportation mode by finding the balance point of net profit. In choosing the appropriate transportation mode,companies shall pay attention to maximization of their financial benefit,changes of tax laws,variety of products that companies buy and sell,and the credential of the third party transportation enterprises.

关 键 词：自营运输 第三方运输 税收筹划 

分 类 号：F275[经济管理—企业管理]