随着我国对外开放的不断发展,我国港口的进出口业务量逐年增大,为外贸进出口业务服务的货运代理(以下简称“货代”)行业也蓬勃发展起来。作为一个新兴行业,货代行业无论在财务核算上还是在流转税(在此指营业税)的计税依据上都与一般的企业不同,由此给该行业企业所得税的征管带来了一些新的问题。 With the continuous development of China’s opening up to the outside world, the import and export volume of our ports has been increasing year by year. The freight forwarders serving foreign trade import and export business (hereinafter referred to as “freight forwarding”) have also been booming. As an emerging industry, the freight forwarding industry is different from the ordinary enterprises in terms of both financial accounting and turnover tax (in this case, sales tax), thus bringing some new problems in the administration of enterprise income tax in the industry .