营业税改为增值税物流企业纳税.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 摘 要 当今社会物流行业愈来愈普及，覆盖面积极其广泛，传递效率愈来愈快，在时间与空间的领域上有着很大的提高。由于其普及，效率，多样，复杂的特性，使得现代化物流业在服务这方面有着德高望重的地位。为了弥补不足减轻负重，我国实施了由营业税改征增值税。 本文通过文献研究、对比研究在物流领域进一步调查参考，分析比较。从国家各个行业发展随手政策入手，详细的解读了如今我国物流方面税收制度所存在的问题，进而解决关于物流企业税收成本的疑难杂症。通过理论与实际结合解决物流企业在税制改革的发展进程。通过扩大增值税进项可抵扣范围、正确选择纳税人的合理身份、正确的采购活动等在企业集资，投资，生产，核算这些环节实施税收筹划的设计方案，来减轻税收所来的压力。并提出了不同的纳税筹划方案，为企业找寻最为有利的减轻税收负担的方式，以实现企业价值最大化。本设计研究过程中在税收优惠、税制要素、计算公式、组织形式等方面，以其他物流行业为例进行分析。最终达到了对物流行业合理税收筹划，减轻企业负担的作用。希望物流企业关注此问题并对其行业的税收筹划有所帮助。 关键词：营改增;物流企业;纳税筹划 Abstract Because of the logistics industry is developing rapidly, has become the 21st century we find it difficult to leave the service industry, countries are being turned to drive the economic development of the logistics industry.For multiple tax， tax increases， invoice issued by the phenomenon such as random， these are our shortcomings.To make up for the insufficient to reduce weight， our country implemented by a tax paid VAT.Camp to increase policy can reduce the cost of the enterprise， make enterprise obtain more profits.In this paper， through literature research， comparative research on the logistics industry has carried on the investigation and analysis after the burden， reduce to a certain extent， did not achieve the desired effect， contradictions are also gradually exposed some problems， so you should conduct a thorough adjustment again， the tax plan as a whole has come into being.This paper expounds the \battalion to increase\ the latest policy content， and the policy on the importance of logistics enterprises to grow， and then expounds the concept of tax planning and logistics enterprise in for VAT withholding agents， tax planning for the necessity of logistics enterprises， and raised a more broad platform for the logistics enterprise growth;Based on the above theoretical basis， this paper analyzes the logistics enterprises in the process of the reform of tax system， the impact on a new tax system in the enterprise growth， the