摘要
从2014年1月我国营业税改增值税政策试点扩展到交通运输业、邮政业以及现代服务业以来,物流企业业务的增值税税目、税率发生了巨大的变化,对于物流行业来说,“营改增”既是一次重大机遇,也是一次重大考验,文中在结合了贵州省物流业发展现状的基础上,通过分析“营改增”后贵州省物流业税负的变化,阐述了营业税改增值税政策对贵州省物流业的影响,并对此提出了相应的对策建议。
Since the expansion of the national“Business Tax Reform VAT”pilot program to transportation,postal services,and modern service industries in January 2014,the VAT tax items and tax rates of logistics enterprises have undergone tremendous changes.For the logistics industry,“Business Tax Reform VAT”is not only a major opportunity,but also a major challenge.Based on the current situation of the development of logistics industry in Guizhou Province,the paper expounds the Impact of“Business Tax Reform VAT”on the Logistics Industry in Guizhou Province,and put forward countermeasures and suggestions.
作者
余云
YU Yun(Guizhou University,Guiyang 550000,China)
出处
《物流工程与管理》
2020年第8期56-58,共3页
Logistics Engineering and Management
关键词
营改增
贵州省
物流业
Business Tax Reform VAT
Guizhou province
logistics industry
