混合销售、兼营行为与混业经营税收政策盲点解析
发布时间:2018-07-23 17:11
【摘要】:"营增改"在我国试行已经两年有余,取得了一些成绩,但在实际工作中,关于混业经营与混合销售、兼营行为的税收政策仍然存在盲点。本文以湖南交通运输业中道路客运企业为例,通过分析湖南道路客运企业涉税业务实际情况,厘清道路客运企业所发生的混合、兼营销售行为与混业经营业务的征税范围和课税问题的政策盲点,尊重实质重于形式的原则,提出合理可行的政策建议。
[Abstract]:It has been more than two years since the "camp increase and reform" was tried out in our country, and some achievements have been made. However, in the practical work, there are still blind spots in the tax policy concerning mixed operation and mixed sales. This paper takes the road passenger transport enterprises in Hunan as an example, through the analysis of the actual situation of the tax-related business of Hunan road passenger transport enterprises, to clarify the mix of road passenger transport enterprises. The scope of tax collection and the policy blind spot of tax problems in both sales behavior and mixed operation are also discussed. The principle that substance is more important than form is respected, and reasonable and feasible policy suggestions are put forward.
【作者单位】: 湖南交通职业技术学院;
【基金】:湖南省情决策咨询课题(项目编号:2015ZZ128)阶段性研究成果
【分类号】:F812.42;D922.22
本文编号:2140082
[Abstract]:It has been more than two years since the "camp increase and reform" was tried out in our country, and some achievements have been made. However, in the practical work, there are still blind spots in the tax policy concerning mixed operation and mixed sales. This paper takes the road passenger transport enterprises in Hunan as an example, through the analysis of the actual situation of the tax-related business of Hunan road passenger transport enterprises, to clarify the mix of road passenger transport enterprises. The scope of tax collection and the policy blind spot of tax problems in both sales behavior and mixed operation are also discussed. The principle that substance is more important than form is respected, and reasonable and feasible policy suggestions are put forward.
【作者单位】: 湖南交通职业技术学院;
【基金】:湖南省情决策咨询课题(项目编号:2015ZZ128)阶段性研究成果
【分类号】:F812.42;D922.22
【参考文献】
相关期刊论文 前1条
1 周彩粉;;“营改增”背景下混合销售行为税务处理方法的变化[J];财会学习;2014年06期
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本文编号:2140082
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