由于营改增过程中有关文件未充分考虑运输代理企业垫付运费,取得收入为含运费的总收入,故对物流运输代理行业采用统一按物流辅助服务税率结算造成税收滞留、客户核算不合理等不利影响,本文提出对运输代理行业按照收入不同性质适用税率进行征税的简要分析。 As the relevant documents in the process of VAT reform did not fully consider the freight forwarding companies to advance the freight, income earned for the total revenue with shipping, so the logistics and transport agency industry unified tax service logistics tax settlement caused by tax detention, accounting unreasonable customer unfavorable Influence, this paper proposes a brief analysis on the taxation of the transportation agency industry according to the applicable tax rates of different nature.