“营改增”对天津物流企业的影响与对策研究

“VAT Reforms to BT”Study on the Influence and Countermeasures of Logistics Enterprises in Tianjin

以天津市物流类上市公司为例,从对流转税的影响、对城市维护建设税和教育费附件的影响、营业利润的影响以及净利润的影响等四个方面加以分析,并根据分析结果,提出了几点建议。

Logistics company in Tianjin, for example, impact on the turnover tax, urban mainte- nance and construction tax and education expenses annex effects, operating profit and net profit affect- ing four aspects to be analyzed, and based on an analysis of the results, and made several suggestions.