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根据国务院常务会议的决定,未来将对我国交通运输业和一部分现代服务业进行营业税改为增值税的征税调整。目前已经在深圳、厦门、广东、湖北、福建、安徽、浙江、江苏、上海、天津、北京等省市进行试点。其中包含了管道、航空、水路、陆路等渠道的交通运输业以及见证资讯、有形动产租赁、物流辅助、文化创业、信息技术、研发科技等现代服务业。本文主要对运输型物流企业进行分析,首先阐述了运输型物流公司的概念,然后对营改增当中运输型物流企业面临的挑战进行了分析,最后提出了几点相应的应对方向。
According to the decision of the State Council executive meeting, in the future, the business tax of China’s transportation and some modern service industries will be changed to the tax adjustment of value-added tax. Currently, they have been piloted in Shenzhen, Xiamen, Guangdong, Hubei, Fujian, Anhui, Zhejiang, Jiangsu, Shanghai, Tianjin and Beijing. These include transportation, pipelines, aviation, waterway and land transport as well as modern service industries such as witness information, tangible movable property leasing, logistics aids, cultural entrepreneurship, information technology, research and development and technology. This article mainly analyzes the transportation logistics enterprises. First, it expounds the concept of transportation logistics companies. Then it analyzes the challenges faced by the transportation logistics enterprises in the reform of the battalion, and finally puts forward some corresponding solutions.