浅析“营改增”对现代物流业的影~_new资料.docVIP

浅析“营改增”对现代物流业的影响 摘要 自1994年进行分税制改革以来，营业税和增值税两税并征的政策愈加显现出其滞后性，主要表现在企业面临着重复征税和税收负担加重的现象，这严重阻碍了企业的发展。而“营改增”则将有利于改善这一状况，本文以现代物流业为分析对象，首先指出了现代物流业实施“营改增”的必要性及可行性，然后从税制、税负和利润、财务成本以及抵扣发票获取程度等四个方面分析了“营改增”对现代物流业的影响。最后提出了应对“营改增”的策略，以期推动现代物流业的健康发展。 关键词：“营改增”；现代物流业；影响；策略 Analysis the?Impact?of?Replacing the Business Tax with a Value-added?Tax on??Modern?Logistics?Industry ABSTRACT Since the reform of the tax system in 1994, the policy of business tax and value-added tax imposed at the same time increasingly shows its lag, which mainly manifested in facing the double taxation and the tax burden increase in