| 浅谈物流业营业税改增值税过程中的问题及对策 |
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| 引用本文： | 黄志建,郭杰.浅谈物流业营业税改增值税过程中的问题及对策[J].商品储运与养护,2013(1):38-39. |
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| 作者姓名： | 黄志建 郭杰 |
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| 作者单位： | 山西财经大学,山西太原030006 |
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| 摘 要： | 在我国进行经济体制改革的进程中，物流业倍受国家重视。现在试点地区正试行的“营改增”税改措施应用到物流业时出现了许多问题，不利于“营改增”在全国和更多服务型行业的推行。文中罗列了“营改增”试点地区出现的问题并提出几点对策和建议。
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| 关 键 词： | 物流业 营改增 超税负返还 对策 |
Discussion on Problems and Countermeasures in Process of Changing Business Tax to Value -added Tax in Logistics Industry |
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| HUANG Zhi - jian,GUO Jie.Discussion on Problems and Countermeasures in Process of Changing Business Tax to Value -added Tax in Logistics Industry[J].Storage Transportation & Preservation of Commodities,2013(1):38-39. |
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| Authors: | HUANG Zhi - jian GUO Jie |
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| Institution: | ( Shanxi University of Finance and Economics, Taiyuan 030006, China) |
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| Abstract: | In the process of Chings economic system reform,logistics industry is being valued by our country. There are some problems appeared when the policy of changing business tax to valued - added tax put into logistics industry in some experimental units,which is going against adhibition of changing business tax to valued -added tax in our country,as well as many other service industries. Some problems that appeared in the experimental units and countermeasures are enumerated in this paper. |
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| Keywords: | logistics industry changing business tax to valued -added tax the return for excess burden of tax countermeasures |
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