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.
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