营改增后逆向物流企业税务筹划的研究——以废铝再生企业为例

Enterprises Tax Planning of Reverse Logistics after Replacing Business Tax with VAT: a Case Study of Reprocduction of Al Scrap Enterprise

从营业税改征增值税的背景入手,基于逆向物流企业自身特点,以废铝再生企业为例,探究营改增背景下逆向物流企业税务筹划问题,明确逆向物流企业原材料筛选环节、废弃物处理环节和原材料装卸搬运三方面关键环节的税务筹划,以期帮助逆向物流企业减轻税负,实现企业健康可持续发展。

Under the background of replacing business tax with VAT, based on the characteristic of reverse logistics enterprise, taking reproduction of al scrap enterprise as an example, the study explores tax planning of reverse logistics enterprise, and clear three key links in terms of raw materials selection, waste processing and raw materials handling, so as to help reverse logistics enterprises to reduce taxes and achieve the health and sustainable development.