“营改增”对物流企业的影响分析

Analysis on the Impact of "Sales Changed to Increase" on Logistics Enterprises

通过文献研究及实际案例分析,理清和运用营业税、增值税、营改增、物流业等基本概念,并从物流企业的业务特点着手,分析物流企业税负的变动情况,分析了物流企业在"营改增"试点中存在的问题,提出物流企业在"营改增"试点存在问题的解决对策。

Through literature research and case analysis, put and use the basic concepts, such as sales tax, value-added tax,sales changed to increase, logistics, etc. This paper analyzes the change of logistics enterprises, find the problems existing in the pilot reform of logistics enterprises, and puts forward the solutions to the problems of the logistics enterprises.