“营改增”与物流企业

发布时间：2018-03-05 15:02

本文选题：营改增　切入点：物流　出处：《时代金融》2016年32期 　论文类型：期刊论文

【摘要】：为了减轻企业负担,增强企业活力,我国进行了营改增的税收改革。然而由于税率偏高、抵扣项目较少等原因,部分物流企业负担反而加重,货运企业尤其明显。为了提高物流行业的竞争力,国家和企业都应该作出相应调整,采取有效措施,提高我国物流企业的竞争力。
[Abstract]:In order to lighten the burden of enterprises and enhance the vitality of enterprises, China has carried out tax reform to reform and increase the tax revenue. However, due to the high tax rates and fewer deductible items, some logistics enterprises are facing heavier burdens. In order to improve the competitiveness of the logistics industry, the country and enterprises should make corresponding adjustments and take effective measures to improve the competitiveness of our country's logistics enterprises.
【作者单位】：陕西职业技术学院;
【基金】：陕西省教育厅专项科研计划项目(16Jk1191)
【分类号】：F812.42;F259.23;F253.7

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