The Research on Small Express Depreciation of Fixed Assets in the Road Long-distance Passenger Transport

摘要

The tax change from business tax to Value Added Tax in transportation enterprise in 2013,which is undoubtedly a good opportunity for the future of transportation enterprise's development, but this requires transportation enterprise must be accurately calculating transportation cost. From 10 road longdistance bus terminals in Beijing and Luoyang, we found that transportation cost was not accounted on the express highway long-distance passenger transport small goods station of the business,and the evidence is lack when making freight cost. In order to solve the key problem, this paper analyzes the management cost, puts forward the methods of station express opportunity cost and the Originating station should make accelerated depreciation to fixed capital .In the end, an example is given to illustrate the small computation methods and steps express cost of the goods.