论文部分内容阅读
远洋运输业是世界经济和我国国民经济的重要组成部分。在世界贸易中,85%~90%的货物是通过海洋运输实现的。远洋运输业全球化市场竞争,面对严峻的市场挑战,我国的航运企业为了适应不同货种的要求,或出于调整资产结构、调整自身运力结构、增加利润等目的会经常发生船舶租入、租出业务。本文研究远洋运输企业不同租出方式下的会计处理和税务处理,并列举远洋运输企业特有的影响增值税纳税的情况,为实务操作提供一些处理意见。
Ocean shipping industry is an important part of the world economy and China’s national economy. In world trade, 85% to 90% of the goods are delivered by sea. In the global market competition of ocean shipping industry, in the face of the severe market challenge, the shipping enterprises of our country will often happen the lease of ships in order to meet the requirements of different kinds of goods or for the purpose of adjusting asset structure, adjusting their own capacity structure and increasing profits, Lease business. This paper studies the accounting treatment and tax treatment of ocean shipping enterprises under different modes of leasing and lists the special cases of VAT affecting the ocean shipping enterprises and provides some handling opinions for practical operation.