[1]梁迎春 管雅馨.“营改增”对物流企业的税负影响分析及税收筹划研究[J].南通航运职业技术学院学报,2019,(01):17-20.[doi:10.3969/j.issn.1671-9891.2019.01.005]
　LIANG Ying-chun GUAN Ya-xin.Research on the Impact of Replacement of Business with Value-added Tax on Taxation of Logistics Enterprises and Tax Planning[J].Journal of Nantong Vocational & Technical Shipping College,2019,(01):17-20.[doi:10.3969/j.issn.1671-9891.2019.01.005]
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“营改增”对物流企业的税负影响分析及税收筹划研究(/HTML)
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南通航运职业技术学院学报[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2019年01期
页码:
17-20
栏目:
人文社科
出版日期:
2024-12-03

文章信息/Info

Title:

Research on the Impact of Replacement of Business with Value-added Tax on Taxation of

Logistics Enterprises and Tax Planning

作者:
梁迎春 管雅馨
南通航运职业技术学院管理信息系
Author(s):
LIANG Ying-chun GUAN Ya-xin
Dept.of Management Information, Nantong Vocational and Technical Shipping College
关键词:
“营改增”;  税负影响;  业务流程重塑;  税收筹划
Keywords:

“replacement of business with value-added tax”;  taxation impact;  business process

reshaping;  tax planning; 

DOI:
10.3969/j.issn.1671-9891.2019.01.005
文献标志码:
A
摘要:

物流业作为一个复合型行业, 在税收层面受到“营改增”政策的影响较大。部分物流企业因未及时应对“

营改增”的相关变化, 导致税负增加较多, 对企业造成了较为不利的影响。为适应“营改增”的变化, 及

时优化业务流程、完善会计核算将是物流企业亟待解决的问题。

Abstract:

As a composite industry, the logistics industry is significantly affected by the

“replacement of business with value-added tax”policy at the taxation level. Some logistics

enterprises failed to respond timely to relevant changes in the tax reform, led to more tax

burdens, which brought about a relatively negative impact on the enterprises. In order to

adapt to the changes in the tax reform policy, timely optimization of business processes and

improvement of accounting will be an urgent issue for logistics enterprises.

参考文献/References:

[1]娄晴.“营改增”对企业税收筹划的影响研究[J].中国市场, 2019, (3) :129-131.

[2]上官明英.“营改增”对物流企业税负的影响及应对策略[J].江西青年职业学院学报, 2016, (1) :72

-77.

[3]胡涛.营改增对物流运输业的影响分析[J].财会通讯, 2012, (12) :57-59.

更新日期/Last Update: 2019-06-04