摘要
充分考虑了营改增对物流企业税收筹划造成的影响,从纳税主体、经营活动以及筹资活动三个大的方面提出了一些操作性较强的税收筹划方案,并指出了物流企业税收筹划中应注意的一些问题。
In this paper, after fully considering the influence of the conversion of operating tax into value-added tax on the tax planning of logistics enterprises, we proposed several highly operable tax planning solutions from the aspects of subject of taxation, operating activity and fundraising activity, and pointed out the problems worthy of attention in the tax planning of these enterprises.
出处
《物流技术》
北大核心
2013年第9期56-57,60,共3页
Logistics Technology
基金
2013年河北省职业教育教学改革研究课题"会计专业基于工作过程的职业教育实践教学体系研究"(JKT12270)
关键词
物流企业
营改增
税收筹划
logistics enterprise
conversion of operating tax into VAT
tax planning
