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新政或将国际货代业的税负水平降至“营改增”之前。国际货代行业是受“营改增”政策影响最大的行业之一。为避免“营改增”给国际货代行业带来的税负增加,近日出台的《关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税[2013]106号)对货代行业征收增值税进行了政策调整:提供货物运输代理的企业可以享受相应的差额纳税和免征增值税待遇。
The New Deal or the tax burden of international freight forwarding industry fell to “before the VAT reform ” before. The international freight forwarding industry is one of the industries most affected by the policy of “increasing revenue from tax reform”. In order to avoid the increase of tax burden brought to the international freight forwarding industry by the “VAT reform”, the “Notice on Incorporating Business Tax into Value Added Tax into Railway Transport and Post Industry” (Cai Shui [2013] 106) Value-added tax levied on behalf of the freight forwarding industry to carry out the policy adjustment: to provide the freight forwarding business enterprises can enjoy the corresponding differential tax and exempt from VAT.