资源描述：
《我国物流企业的税收筹划研究.pdf》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、中文摘要及关键词目前，物流企业的税收筹划研究大多是在原营业税制度下的筹划，本文在新的增值税制度下对物流企业进行整体的研究。在研究过程中，文章纠正以税负最小化为筹划目标的误区，尤其是在增值税的筹划过程中，坚持以企业利益最大化为筹划目标，保证税收筹划的科学性。关键词：物流企业；税收政策；税负；税收筹划；案例II英文摘要及关键词AbstractNearlytenyears,thelogisticsindustryisdevelopingrapidlyinourcountry,tobecomeafield
2、involveswide,widecoverageofthesystemofsocialcomprehensivedevelopment,logisticsincreasinglyhighlighttheimportantpositioninnationaleconomy.Inthefaceofgrowingsociallogisticsdemand,needmoreandmorehealthydevelopmentofthelogisticsenterprisesservicesupport.B
3、utthehighcostoflogisticsenterprisesintheprocessofactualoperationcost,heavytaxburden,weakprofitability,seriouslyhinderedthelogisticsenterprisesandthehealthydevelopmentofthelogisticsindustry.About"logisticscost"canberoughlydividedintotwogroups,onekindis
4、hardtoenterprisewillastheshiftofrigidcost,suchasrawmaterials,fuel,andthepriceoftheland;Anotherkindisthroughtheenterprisetoimprovetheoperationandmanagementcostsundercontrol.Thelogisticstaxexpenditureisanimportantpartoflogisticscost,belongtothesecondcat
5、egoryofcontrolledcosts.Logisticsenterprisetaxburdenisheavier,fromobjectively,becausetimeisshort,thelogisticsdevelopmentinourcountryabouttherelativelackofeffectivetaxincentivestopromotethedevelopmentoflogistics.Lookfromthesubjective,thelogisticsenterpr
6、isedevelopmenttimeisshort,mostoftheenterpriseinternalfinancialmanagementisnotperfect,thetaxmanagementdoesnotreachthedesignatedposition,donotpayattentiontotaxplanning.IntheoperationofthelogisticsenterprisesinChinaface19kindsoftaxesandfees,nuancedpolicy
7、regulation,fordsthetaxriskisbigger.Forlogisticsenterprisestocarryonthetaxplanning,reasonablecannotonlyreducethetaxburdenoflogisticsenterprises,toincreasecorporateprofits,andcanenhancetheenterprise'sfinancialmanagementlevel,preventthetaxrisk,topromotet
8、hestructuraladjustmentoflogisticsresourceallocationandbusiness.Thisarticlethroughtothelogisticsenterprisesinvolvedintheoperationoftherelevanttaxtocomb,foundthatthereisnodirecttaxincentivesforlogisticsIII英文摘要及关键词enterprises.Inthiscase,thelogist
