“营改增”对物流行业财税处理的影响分析税务学专业论文.docxVIP

Abst Abstract Abstract April 10, 2013 , the State Council executive meeting decided to further expand the transportation and part of the modern service industry , Camp changed to increase , the pilot : clear since August 1, 2013 and part of modern transportation services Camp changed to increase . pilot nationwide push , some modern services appropriate to expand around the production of radio and television work included , broadcasting , distribution , etc. ; choose to rail transport and telecommunications industries into camp changed to increase pilot . I believe that the tax reform , whether convergence with the international tax system , or to the people . Wealth to the people , the voice , and to avoid double taxation , to promote consideration of transportation and service industries , etc., are reflected its nature and necessity . Logistics industry because of its special nature , involve changes in the business sector increased pilot transportation, logistics and other auxiliary services , wide -ranging , the impact great. In order to better enable taxpayers to complete the logistics industry business tax to the smooth transition of VAT , tax calculations correctly , the work of tax returns , accounts processing , etc. , through the pilot areas research, logistics for many taxpayers industry camp changed to increase problems encountered in the process to increase the tax burden , fixed assets , and the difference between the tax deduction does not fully met , etc. , to combine different types of specific practices in the logistics industry taxpayer actual operation and wrote this article . This paper first describes the background and significance, research ideas and methods of the research results at home and abroad, as well as the main content of the article and innovation; then introduces the development status and characteristics of the logistics industry, the industry and from industry formats, tax returns and three aspects of corporate tax camp