“营改增”背景下物流业的税制变化及影响分析  

Analysis of Influence of Tax System Variation of Logistics Industry under Business-to-VAT Transformation

作　　者：钟映竑[1] 邹婷婷[1] 

机构地区：[1]广东工业大学管理学院,广东广州510520

出　　处：《物流技术》2015年第15期31-33,共3页Logistics Technology

摘　　要：对"营改增"背景下我国物流业的税制变化及影响进行分析,并从筹划交通运输、增加进项税额、转变经营业务、选择合适的纳税义务发生时间、重新议价等几个方面提出应对建议,以期推动物流业在"营改增"初期的稳步发展。In this paper, we analyzed the variation of the tax system of the logistics industry in China as well as its influence against the background of the business-to-VAT transformation, and then from several aspects, proposed the corresponding countermeasures.

关 键 词：物流业 营改增 税制 税收筹划 

分 类 号：F812.42[经济管理—财政学] F259.2