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本文首先回顾了海运业发展情况及其营改增的主要内容,进而分析营改增对海运业税负的主要影响,在此基础上,提出了海运业企业加强营改增税务管理的主要措施。
This paper first reviews the development of the shipping industry and the main contents of its battalion change, and then analyzes the major impact of the battalion reform on the tax burden of the shipping industry. Based on this, it puts forward the major measures for shipping companies to strengthen the management of tax revenues by battalions .