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浅谈物流业营业税改增值税过程中的问题及对策 被引量:2

Discussion on Problems and Countermeasures in Process of Changing Business Tax to Value-added Tax in Logistics Industry
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摘要 在我国进行经济体制改革的进程中,物流业倍受国家重视。现在试点地区正试行的"营改增"税改措施应用到物流业时出现了许多问题,不利于"营改增"在全国和更多服务型行业的推行。文中罗列了"营改增"试点地区出现的问题并提出几点对策和建议。 In the process of Chings economic system reform,logistics industry is being valued by our country. There are some problems appeared when the policy of changing business tax to valued - added tax put into logistics industry in some experimental units,which is going against adhibition of changing business tax to valued -added tax in our country,as well as many other service industries. Some problems that appeared in the experimental units and countermeasures are enumerated in this paper.
作者 黄志建 郭杰
机构地区 山西财经大学
出处 《物流工程与管理》 2013年第1期38-39,共2页 Logistics Engineering and Management
关键词 物流业 营改增 超税负返还 对策 logistics industry changing business tax to valued -added tax the return for excess burden of tax countermeasures
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