摘要
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.
出处
《四川工商学院学术新视野》
2017年第1期20-22,30,共4页
Academic New Vision of Sichuan Technology and Business University
关键词
物流企业
税收政策
税收筹划
方案
Logistics enterprises
Tax policy
Tax planning
The way