摘要物流业是在快速发展的第三产业，其发展对于经济结构的调整具有重要意义但是税制结构不合理，税收负担过重成为了阻碍物流企业发展的重要因素。营业税改征增值税，不仅能减轻物流企业的税收负担，还有促进物流行业的融合。但是这次税改，对物流企业也有很多不利影响，出现了很多问题，有待进一步解决。本文首先从物流企业在“营改增”后的纳税情况入手，分析了“营改增”对物流企业的意义和必要性，并结合案例分析了“营改增”对物流企业各方面的影响。最后分析了税改中物流企业方面的问题，并相应的提出了一些解决措施，希望能对“营改增”在物流企业方面的效果有所改进。关键词：营业税；增值税；物流企业；影响AbstractThelogisticsindustryasthetertiaryindustryisintherapiddevelopment,anditsdevelopmentisofgreatsignificancefortheadjustmentoftheeconomicstructure.Fromthepolicyandstructureoftaxisunreasonable,andtaxburdenoverweightisanimportantfactoraffectingthedevelopmentoflogisticsindustry.Businesstaxcannotonlyreducethetaxburdenoflogisticsenterprises,andpromotetheintegrationoflogisticsindustry.Butthetaxreformalsohasalotofadverseeffectsonthelogisticsenterprises,andtherearemanyproblemswhichneedvariousaspectstosolvetogether.Thispaperbeginfromthetaxsituationoflogisticsenterprisesafterthetaxationreform,analyzesthesignificanceandthenecessityofthereform,andcombiningwithcaseanalysistoanalyzetheinfluencesonlogisticsenterprises.Inthefinal,thepaperanalysistheproblemsduringthetaxreform,andputsforwardsomecorrespondingsolvingmeasures,hopingtoimprovetheeffectofthereform.Keywords:BusinessTax;ValueAddedTax;LogisticsEnterprises;Impact目录引言............................................................................................................................1一、研究背景及意义..............................................................................................................1二、国内外文献的评述...........................................................................................................1三、文章写作思路..................................................................................................................2四、研究方法..........................................................................................................................2第一章国内物流企业营业税改增值税后的纳税情况..............................................2一、一般纳税人......................................................................................................................3二、小规模纳税人..................................................................................................................3第二章物流企业“营改增”的意义和必要性..........................................................3一、“营改增”的意义............................................................................................................3二、推行营改增税制改革的必要性.......................................................................................4(一)避免重复征税...........................................................................................................4（二）降低税负..............................................................................................................4（三）优化经济结构.......................................................................................................4第三章营改增税制改革对物流企业的影响和案例分析..........................................5一、营改增税制改革对物流...
