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2014年7月国家税务总局发布国际货物运输代理服务有关增值税免税问题的公告,即2014年第42号文,将国际货物运输代理服务的免税范围扩大,由直接与国际运输单位发生业务的代理服务,扩大到间接提供国际货物运输代理服务,规范全国使用统一的税收政策,缩小了地域税收差异,减少了行业内税负不公,对国际货代业的健康发展提供了政策保障。根据文件规定国际货物运输代理业可以选择免税或正常缴纳增值税,选择哪一种核算方案,应关注税负对毛利的影响,采用适合公司的核算方案,实现公司利益最大化。
In July 2014, the State Administration of Taxation issued a circular on duty exemption for value-added tax of international freight forwarding agency services, ie No. 42 of 2014, expanding the duty-free scope of international freight forwarding agency services by agents directly engaged with international shipping agencies Services to broaden the scope of indirect international freight forwarding services, standardize unified taxation policies across the country, narrow the regional tax differences, reduce the tax burden in the industry and provide policy support for the healthy development of international freight forwarding industry. According to the provisions of the document, the international freight forwarding industry can choose to exempt from VAT or pay VAT normally. Which of these accounting options should be adopted? The impact of tax burden on the gross profit should be paid attention to and the company’s accounting plan should be adopted to maximize the Company’s interests.