“营改增”对物流行业财税处理的影响分析

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1、-------Abstractdifferencesintreatment;summarizethelogisticsindustry,"campchangedtoincrease"duringthemainissuesandrecommendationstoimprovetheanalysisandanswerstocommontaxquestions;finallyconcludesthepaper,throughasimplesummary"campchangedtoincrease,"the

2、implementationoftheresults,onceagainstressedthenecessityoftaxreform.Thispaperstudiessuggestthat:SinceJanuary1,2012Shanghai"Campchangedtoincrease"sincethelaunchofthepilot,DeadlineFebruary1,2013,includedin"Campchangedtoincreasethe"scopeofthepilottaxpayer

3、smorethan1million,thepilotyearofrealizationtaxcutsover40billionyuan.Decreasethetaxburdenforsmall-scaletaxpayersanaverageof40%,strongsupportsmallandmicroenterprisedevelopment."Campchangedtoincrease"inthepilotareasruneffectscanbeseenthatthetaxreformisnot

4、onlythethirdindustry,especiallytheservicesectorhasbeenstronglydevelopedandpromotedthedevelopmentofsmallandmicroenterprisesespeciallySMEs,itispromotethetransformationofthescaleofthebusinessorganization,toencourageenterprisestousetheservicesofforeigninve

5、stment,withthesupportoftechnologicalinnovation,theeconomicstructurehasbeenoptimizedtoacceleratethetransformationofeconomicdevelopmentmode.KeyWords:Logisticsindustry;campchangedtoincrease;taxdifferences;financialprocessin-----------目录目录第一章引言............

6、...........................................1 第一节选题背景和分析意义......................................1 一、选题背景................................................1 二、分析意义................................................2 第二节国内外分析现状综述...............................

7、.......2 一、国外分析现状............................................2 二、国内分析现状............................................4 第三节分析思路及方法..........................................7 一、分析思路................................................7 二、分析方法...................

8、.............................8 第四节主要内容及创新..........................................8 第二章物流行业的发展现状、特点及受到“营改增”的影响............10 第一节我国物流行业发展现状及特点.............................10 一、物流概述...............................................10 二、我国物流