Reason Analysis on Logistics Enterprise of Tax Rising After "Replace the Business Tax With the Value-Added Tax"

被引：0

作者：

Zhang Chenlu ^{[1
]}

机构：

[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China

来源：

PROCEEDINGS OF INTERNATIONAL SYMPOSIUM - MANAGEMENT, INNOVATION & DEVELOPMENT (MID2014) | 2014年

关键词：

Public finance; Logistics industry; The "replace the business tax with the value-added tax; Tax rate; Taxing;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

According to the spirit of the Party's seventeen plenary session, in accordance with the "people's Republic of China National Economic and social development in the Twelfth Five Year Plan" to determine the goals of the tax reform in 2011 and the "government work report" requirements, from January 1, 2012 onwards, in Shanghai City, the traffic transportation and part of modern service industry pilot business tax VAT reform. According to the actual effect of the reform in the logistics industry, this paper analyzes from two aspects of the tax rate and tax collection and management, and puts forward the corresponding policy recommendations.

引用

页码：406 / 410

页数：5

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