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作为营业税改征增值税的物流辅助服务行业试点,港口企业有其生产经营的特点,就是前期投资大且经营周期长、人工费用占比较高、对宏观经济依存度较高,实施营业税改征增值税将带来税收负担的增加,因此建议对物流行业采取超税负返还的过渡政策,企业在实际经营过程中税负高于预先规定比率的,超过部分予以返还,以此促进公平税收环境,为营业税改征增值税的顺利铺开打下基础。
As a pilot of the logistics auxiliary service industry in which VAT is levied on VAT, port enterprises have the characteristics of their production and operation. They are large pre-investment, long business cycle, high labor cost, high dependence on macroeconomy, Therefore, it is suggested to adopt a transitional policy of returning the excess tax burden to the logistics industry. When the tax burden of the enterprises in the actual operation is higher than the pre-stipulated ratio, the excess will be returned to promote a fair tax environment. Lay the foundation for the smooth development of business tax reform levy value-added tax.