基于内控视角下对物流企业营改增工作探析

发布时间：2018-03-18 11:06

本文选题：内控　切入点：物流企业　出处：《中国国际财经(中英文)》2016年24期 　论文类型：期刊论文

【摘要】：随着"营改增"政策的不断深入,在我国的物流企业成为"营改增"政策推行的试点。在物流企业发展的过程中,"营改增"政策试点工作给物流企业的带来了一些影响,尤其是在"营改增"政策施行的前期,物流企业的实际税负在大幅度的增加,致使企业的经济效益有所下滑。但是,随着"营改增"政策与物流企业管理制度相融合,这种制度劣势逐渐得到改善。本文主要从企业内控视角出发,并从企业的管理制度、业务流程、税务风险评估等多个方面进行探索,充分发挥出"营改增"政策在物流企业的作用,推动物流企业的进一步发展。
[Abstract]:With the "replacing business tax with value-added tax(VAT)" policy further, become "replacing business tax with value-added tax(VAT)" policy implementation of the pilot in China's logistics enterprises. In the process of the development of the logistics enterprises, "replacing business tax with value-added tax(VAT)" pilot policy to logistics enterprise to bring some impact, especially in the prophase of "replacing business tax with value-added tax(VAT)" policy the implementation of the logistics enterprises in the actual tax burden increase considerably, resulting in the decline in the economic efficiency of enterprises. However, with the "replacing business tax with value-added tax(VAT)" policy and the logistics enterprise management system integration, the system disadvantages gradually improved. This article mainly from the angle of enterprise internal control, and from the enterprise management system, business process and to explore many aspects of tax risk assessment, give full play to "replacing business tax with value-added tax(VAT)" policy in logistics enterprises, promote the further development of logistics enterprises.

【作者单位】：杭州长安民生物流有限公司;
【分类号】：F253.7;F259.23

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