物流企业特别是第三方物流企业的经营是多环节流转、多群体合作和跨区域经营的全程服务过程,这决定了其会计核算的特殊性。由于目前我国尚未制定专门针对物流企业的会计核算办法,加上物流企业认识水平和理解程度的不一致,使得会计核算缺乏统一性和规范性,物流企业会计核算中的许多问题亟待研究和解决。下面就根据物流企业经营的实际情况,对营运收入核算及营业税金相关问题谈一 The operation of logistics enterprises, especially the third-party logistics enterprises, is a process of multi-turnaround, multi-group cooperation and cross-regional operation, which determines the particularity of its accounting. At present, China has not yet formulated accounting measures specifically for logistics enterprises, coupled with inconsistent levels of understanding and understanding of logistics enterprises, making the lack of uniformity and normativity of accounting, many problems in the logistics enterprises need to be studied and solved. The following is based on the actual situation of the logistics business, operating income accounting and business tax issues related to a talk