全面“营改增”后物流企业的税收筹划途径

Taxation Approach to Logistics Enterprises after Gomprdiensive “ Gamp Increase”

随着物流企业的迅速发展,物流企业成本高、税负重,在一定程度上阻碍企业发展.通过税收筹划,可以合理的降低企业税费,提高收益.本文首先通过梳理物流企业当前的税收政策,然后探讨物流企业税收筹划的空间,最后结合物流企业的业务从销售环节、采购环节以及合理利用税收优惠政策探讨税收筹划的途径.

With the rapid development of logistics enterprises, logistics enterprises are high cost and heavy tax burden, to some extent hinder the development of enterprises. Tax planning can reduce the enterprise tax and improve profit. This paper first analyzes the current tax policy of logistics enterprises, then discusses the space of tax planning of logistics enterprises, finally, from sales, pro-curement, and rational use of tax preference policy to explore the way of tax planning of logistics enterprises.