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营业税改征增值税(以下简称“营改增”)是指以前缴纳营业税的应税项目改成缴纳增值税,增值税只对产品或者服务的增值部分纳税,减少了重复纳税的环节,是我国深化改革的重要决策。从2013年8月1日起,“营改增”在交通运输业和部分现代服务业试点工作在全国展开,吉林市物流企业逐步进入“营改增”的试点范围,并产生了很大的影响。为了研究“营改增”对吉林市物流企业的影响,本文对吉林市部分物流企业进行了问卷调研,在分析结果的基础上提出应对策略,以期为促进吉林市税改和吉林市物流企业发展做出贡献。
Business tax reform levy Value-added tax (hereinafter referred to as “business tax increase”) refers to the previous taxable business tax payable to pay VAT, value-added tax only part of the value-added tax products or services, reducing duplication of tax links, It is an important policy of our country to deepen reform. From August 1, 2013 onwards, the pilot program of “Reforming Camps and Increasing Business” in the transportation industry and some modern service industries started in the whole country. The logistics enterprises in Jilin City gradually entered into the pilot areas of “Operation, Reform and Increase”, and produced A great impact. In order to study the impact of “Yingzengzeng” on logistics enterprises in Jilin City, this paper conducted a questionnaire survey on some logistics enterprises in Jilin City, and put forward coping strategies based on the analysis results, in order to promote Jilin City tax reform and Jilin City Logistics Contribute to the development of enterprises