国际货物运输代理服务免税的征管难点及应对

An Analysis of Some Fundamental Issues in Tax-exempt Policy of International Cargo Transportation Agent Service and Its Solutions

国际货物运输代理服务模式复杂,税收征管难度较高。"营改増"后,这一问题更为突出。本文结合实际工作,对国际货物运输代理服务免税政策执行中可能涉及的难点问题进行了具体分析,以期为税务机关做好行业税收管理提供借鉴,让相关税收优惠政策真正发挥起支持行业发展的作用。

International cargo transportation agent service is complicated in its mode and difficult in tax collection and administration, and the problem of which becomes more prominent since the project of ＂Converting Business Tax into VAT＂ is implemented. Based on the practices, this paper makes an analysis of the problems concerning the tax- exempt policy of international cargo transportation agent service, to serve as a reference for tax authorities to improve tax administration on industries and to utilize tax incentives to support industry development.