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摘要：物流业通常是通过信息技术和供应链管理技术，对分散的交通运输、仓储、报关等基本产业根据实际需要一体化运作而形成的新兴产业。随着电子商务的发展，物流业在我国经济发展中的作用日益突出，同时由于税收是影响物流企业利润的重要因素，如何把握好国家政策进行合理的纳税筹划成为物流企业关注的焦点问题之一。本文以物流企业作为研究对象，探讨了物流企业的纳税筹划问题。文章首先介绍了研究背景与意义，梳理了纳税筹划国内外研究现状；其次，文章分析了物流企业的经营环境与运营特点，探讨了物流企业增值税与企业所得税纳税筹划的基本方法与策略；最后，文章以江苏鑫力国际物流有限公司为例，就物流企业如何做好增值税与企业所得税筹划进行了案例分析，为物流企业减轻税务成本、增强市场竞争能力提供了经验借鉴。52339
毕业论文关键词：物流企业；增值税；企业所得税；纳税筹划
Logistics Enterprises Tax Planning Studies
Abstract: Logistics industry is usually through information technology and supply chain management technology, to spread the basic industries such as transportation, warehousing, customs declaration according to the actual need to integrated operation and formation of the emerging industries. With the development of e-commerce, the logistics industry has become an increasingly important role in the economic development in our country, at the same time because the tax is the important factors affecting profit of logistics enterprises, how to grasp the good national policy reasonable tax planning become one of the focus of the logistics enterprises. Based on logistics enterprises as the research object, this paper discusses the logistics enterprises tax planning problems. Firstly ,this paper introduces the research background and significance, combed the tax planning research status at home and abroad. Then, this paper analyzes the operating environment and operating characteristics of logistics enterprise, logistics enterprise value-added tax and enterprise income tax planning is discussed the basic method and strategy. Finally, for example, the Jiang Su PLUS International Logistics co., LTD., the article on how logistics enterprises deal with the value-added tax and enterprise income tax planning has carried on the case analysis, for the logistics enterprises to reduce tax costs, enhance market competition ability, provides the experience for reference.
Key Words： Logistics enterprises ; The VAT ; The enterprise income tax; Tax planning
目 录
摘要 -I
AbstractⅡ
目录-Ⅲ
一、引言 - 2 -
(一) 研究背景 - 2 -
（二）研究内容与意义 - 3 -
二、研究现状 - 6 -
(一) 纳税筹划国外研究 - 6 -
(二) 纳税筹划国内研究 - 7 -
(三) 纳税筹划国内外研究现状的评述 - 9 -
三、物流企业行业特点分析 - 11 -
(一) 物流行业经营环境分析 - 11 -
(二) 物流行业运营特点 - 12 -
(三) 物流企业涉及税种 - 13 -
四、物流行业纳税筹划理论分析