营改增对物流企业的影响分析解析外文发翻译.docxVIP

A b s tra c t : T h e s o- c a lle d c a m p to a d d , is th e b u s in e s s ta x V A T fo r s h ort, is th e o rig in a l b e lo n g s to th e b u s in e s s ta x c o lle c tio n s c o p e in to va lu e - a d d e d ta x . C a m p to a d d re form is c on s id e re d to b e th e 2 0 0 9 a fte r th e tra n s form a tio n o f va lu e - a d d e d ta x re fo rm , b u t a ls o a n im p o rta n t s tru c tu ra l ta x re form . T h e p ra c tic a l s ig n ific a n c e o f c a m p to a d d re fo rm o f lo g is tic s e n te rp r is e a n d log is tic s e n te