基于营改增背景下物流企业的纳税筹划
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摘要
营改增是我国税制改革的创举,对于企业结构性减税、推进现代化建设、创造良好的税制环境有着深远的意义。本文基于物流企业营改增的背景,探究此背景对物流企业的现实影响以及物流企业纳税筹划在采购、经营和核算各环节面临的问题。为减轻物流企业税负,防范纳税风险,本文建议在采购环节择优选择采购对象,增加进项税额抵扣;在经营环节灵活安排业务模式,恰当选择纳税人身份;在核算环节相异业务单独核算,合理规划结算方式。
Replacing BT with VAT is a pioneering reform of Chinese tax system,which has far-reaching significance for enterprises to reduce taxes structurally and promote the modernization drive to create a favorable tax environment. Based on the background of replacing BT with VAT in logistics enterprises,this paper explores the practical impact of this background on logistics enterprises and the problems facing logistics enterprises in procurement,operation and accounting of tax planning. In order to reduce the tax burden of logistics enterprises and prevent tax risks,this paper proposes to select the best procurement objects and increase the input tax deduction in the procurement process,choose flexibly business model and taxpayer identity in business process,separate accounting for different businesses and reasonably plan the tax payment strategy in the accounting process.
Replacing BT with VAT is a pioneering reform of Chinese tax system,which has far-reaching significance for enterprises to reduce taxes structurally and promote the modernization drive to create a favorable tax environment. Based on the background of replacing BT with VAT in logistics enterprises,this paper explores the practical impact of this background on logistics enterprises and the problems facing logistics enterprises in procurement,operation and accounting of tax planning. In order to reduce the tax burden of logistics enterprises and prevent tax risks,this paper proposes to select the best procurement objects and increase the input tax deduction in the procurement process,choose flexibly business model and taxpayer identity in business process,separate accounting for different businesses and reasonably plan the tax payment strategy in the accounting process.
引文
[1]刘植才.我国增值税制度回顾与展望[J].税务研究,2018(10):31-38.
[2]陈新立,陶燕.营改增背景下企业运费的纳税筹划[J].会计之友,2018(9):83-86.
[3]黄文娟,周志,何晓鸣.基于PCA和DEA方法的十堰市物流效率分析[J].武汉轻工大学学报,2015(1):113-118.
[4]财政部,国家税务总局.关于统一增值税小规模纳税人标准的通知[A].财税[2018]33号,2018-04-04.
[5]刘兆华.纳税筹划实务与案例[M].大连:东北财经大学出版社,2017.
[6]康小齐.“营改增”政策下的企业增值税筹划分析[J].经济问题,2015(7):73-76.
[7]彭新媛.“营改增”背景下企业纳税筹划方案设计的五种理念[J].财会月刊,2015(31):56-58.
[8]财政部,国家税务总局.关于全面推开营业税改征增值税试点的通知[A].财税[2016]36号,2016-03-24.
[9]凌世寿.“营改增”混业经营财税问题探析[J].财会通讯,2015(34):75-76.
[2]陈新立,陶燕.营改增背景下企业运费的纳税筹划[J].会计之友,2018(9):83-86.
[3]黄文娟,周志,何晓鸣.基于PCA和DEA方法的十堰市物流效率分析[J].武汉轻工大学学报,2015(1):113-118.
[4]财政部,国家税务总局.关于统一增值税小规模纳税人标准的通知[A].财税[2018]33号,2018-04-04.
[5]刘兆华.纳税筹划实务与案例[M].大连:东北财经大学出版社,2017.
[6]康小齐.“营改增”政策下的企业增值税筹划分析[J].经济问题,2015(7):73-76.
[7]彭新媛.“营改增”背景下企业纳税筹划方案设计的五种理念[J].财会月刊,2015(31):56-58.
[8]财政部,国家税务总局.关于全面推开营业税改征增值税试点的通知[A].财税[2016]36号,2016-03-24.
[9]凌世寿.“营改增”混业经营财税问题探析[J].财会通讯,2015(34):75-76.