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对于从事综合劳务项目的物流企业来说,现有的营业税制存在税目的设置对应不够明确、税率不统一、计税依据规定不一致、不同规模物流企业发票管理不一致等问题。在完善流转税制过程中,对目前物流企业营业税制相关规定进行调整,克服现有物流企业营业税存在的重复课征、计税依据不明确、发票管理等方面的问题,是调整和完善现有的物流企业营业税制可行的具体措施。
For the logistics enterprises engaging in comprehensive labor service projects, the current business tax system has problems such as the tax items are not clearly defined, the tax rates are not uniform, the tax basis is inconsistent, and the invoices of different scale logistics enterprises are inconsistent. In the process of perfecting the circulation tax system, the current logistics enterprises business tax system to adjust the relevant provisions of the existing logistics enterprises to overcome the repeated existence of business tax levy, tax basis is not clear, invoice management and other issues is to adjust and improve the existing Logistics business tax system feasible practical measures.