浅析营改增对邮政速递物流企业的影响及对策.docVIP

常 州 大 学 成 人 高 等 教 育 毕业设计（论文） （2012届二○营改增对物流企业的影响及对策 摘 要关键词 摘要·········································································································································Ⅰ目次·········································································································································一、··································································································································1 二、························································································1 （一）······································································································1 （）······································································································2 （）······································································································2 三、············································································2 四、营改增试行中存在的不足问题主要表现······································································2 （一）部份税负得到大幅加重不利发展··············································································2 （二）部份税务负担增加可抵扣项目少··············································································3 （三）各环节税率不一导致会计核算难度加大··································································3 （四）专用发票管理难度提高加大人力成本工作量··························································3 五、如何解决现有问题的浅显对策······················································································4 （一）加大政策领会，增强企业对国税的信任度······························································4 （二）严格控制成本，提高增值税风险防控能力······························································4 （三）强化从业培训，提升相关人员操作实践水平力······················································5 （三）严控发票管理，实行发票的管用分离控制······························································5 六、结论············································································