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qian xi hun ye jing ying zhong yun shu ye wu de zi ying yu chai fen xuan ze
Author(s): 
Pages: 58-59
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  混业经营自营运输拆分运输纳税筹划;
Abstract: "营改增"后,企业在销售货物与提供运输服务的混业经营状态下,自营运输与拆分运输在增值税税负与经营收益方面,存在着"平衡临界点"。本文对"平衡临界点"进行了分析和测算,指出企业可根据该临界点,选择对自身最为有利的纳税筹划方案,实现运输效益的最大化。
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