“营改增”后销售业务中运费的涉税分析
发布时间：2019-05-22 13:01
【摘要】：企业生产经营过程中销售和购买业务都涉及运输问题,对纳税人而言,运费处理不当会导致潜在涉税风险。销售业务中合作方纳税人身份、运输的特点、企业竞争地位、运输方式、结算方式等都会影响运费的涉税筹划,通过举例对此进行分析,可为企业规避税务风险提供参考。
[Abstract]:In the process of production and operation, both sales and purchase business involve transportation problems. For taxpayers, improper handling of freight charges will lead to potential tax-related risks. In the sales business, the identity of the taxpayer, the characteristics of transportation, the competitive position of the enterprise, the mode of transportation, the settlement mode and so on will affect the tax-related planning of freight. Through the analysis of this, it can provide a reference for the enterprise to avoid the tax risk.
【作者单位】： 无锡商业职业技术学院会计金融学院;
【基金】：无锡商业职业技术学院“营改增全面推行后对企业财务的影响研究”(项目编号:SYKJ16B20)
【分类号】：F274;F812.42
，
本文编号：2482961
[Abstract]:In the process of production and operation, both sales and purchase business involve transportation problems. For taxpayers, improper handling of freight charges will lead to potential tax-related risks. In the sales business, the identity of the taxpayer, the characteristics of transportation, the competitive position of the enterprise, the mode of transportation, the settlement mode and so on will affect the tax-related planning of freight. Through the analysis of this, it can provide a reference for the enterprise to avoid the tax risk.
【作者单位】： 无锡商业职业技术学院会计金融学院;
【基金】：无锡商业职业技术学院“营改增全面推行后对企业财务的影响研究”(项目编号:SYKJ16B20)
【分类号】：F274;F812.42
，
本文编号：2482961
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2482961.html
