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dc.contributor.advisor董槐林
dc.contributor.author陈晓峰
dc.date.accessioned2017-06-20T08:34:40Z
dc.date.available2017-06-20T08:34:40Z
dc.date.issued2016-03-02
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/133308
dc.description.abstract2013年8月1日,交通运输业的“营业税改增值税”试点工作在全国范围内全面完成。“营改增”对从事交通运输的企业在税负、税务处理、会计处理等方面产生巨大的影响,同时也产生了很多新的涉税风险,主要表现在四个方面,分别是小规模纳税人因代开货运发票超出一般纳税人认定标准而被强制认定;代开货运发票金额超出车船运输能力,存在发票虚开假开现象;运输企业油品进项虚高,存在进项失真现象;企业接受大量货运发票,存在运输成本虚高现象。如何进一步规范交通运输行业税收征管秩序,封堵征管漏洞,提高风险防范能力,成为现今税务机关一个新的课题。 本文对交通运输业在“营改增”后涌现的各种涉税风险情况进行详细分析,从不同的风险...
dc.description.abstractThe "Business tax change to VAT" pilot work of transportation industry was completed on August 1, 2013.It made a significant influence transportation enterprises in the tax burden, tax treatment, accounting and other aspects, and at the same time also produced a lot of tax-related risks. First, the small-scale taxpayers which acting invoices exceed the limit will be forced to change to the genera...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=49643&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=53091
dc.subject涉税风险
dc.subject风险预警
dc.subjectOracle
dc.subjectTax Risk
dc.subjectRisk Early Warning
dc.subjectOracle
dc.title货运发票风险预警管理系统的设计和实现
dc.title.alternativeDesign and Implementation of Risk Early Warning Management System for Freight Invoice
dc.typethesis
dc.date.replied2015-10-24
dc.description.note学位:工学硕士
dc.description.note院系专业:软件学院_工程硕士(软件工程)
dc.description.note学号:X2013232415


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