摘要物流业集交通运输业、仓储业、货运代理业和信息业等为一身，是一种综合性的复合型服务产业，是我国国民经济的重要组成部分，也影响着我国的产业结构。国家＂十一五＂和＂十二五＂时期，都将物流业的发展列为重点，指出应该要巧实减轻物流企业的税负，促进物流业更好、更快的发展。税收制度对物流业的影响巨大，因此，想要这到发展物流业的目的，首先要解决的问题就是完善当前的税收制度，解决物流业在运输、仓储等环节中发生的重复征税问题，这样才能减少物流企业的成本费用。基于此，国家出台了一项结构性减稅措施——＂营业税改征增值稅＂。＂营改增＂的初衷是降低税负，减轻企业的负担。对于物流业的小规模纳税人而言，＂营改增＂的确减少了其税收负担，收到了一定的成效。但是也有相当多的物流企业，却出现了稅负上升，业务划分不清，进项抵扣不足，增值税专用发票取得困难等一系列的问题，对很多物流企业造成了巨大的打击，也在一定程度上限制了物流业的发展。＂营改增＂的推行还需要努力，税制不完善、税率越次过多等都是尚待解决的问题。本文以物流业为研究对象，根据其财务数据的计算，测算其税改前后税负增减变动的情况。并针对物流企业在营改增中遇到的问题分析原因，提出应对的措施。文章旨在帮助物流企业走出税收困境，并促进税改政策越来越完善。关键词：营改增；物流企业；税负AbstractThelogisticsindustryintransportation,warehousing,freightforwardingindustryandinformationindustryasabody,isacompositeserviceindustryacomprehensive,isanimportantpartofournationaleconomy,butalsoaffectstheindustrialstructureofourcountry.National"11thFive-Year"and"12thFive-Year"period,willfocusonthedevelopmentofthelogisticsindustry,pointingoutthatweshouldreallyreducethetaxburdenoflogisticsenterprises,andpromotebetterandfasterdevelopmentofthelogisticsindustry.Thetaxsystemishuge,sotheimpactonthelogisticsindustry,wantthistothedevelopmentofthelogisticsindustry,isthefirstproblemtobesolvedtoimprovethecurrenttaxsystem,doubletaxationproblemsoccurredinthetransportation,storageandotheraspectsofthelogisticsindustry,soastoreducethecostoflogisticsenterprises.Basedonthis,thestateintroducedastructuraltaxcuts-businesstaxlevyvat".Campchangedtoincrease,theoriginalintentionistoreducethetaxburden,reducetheburdenonenterprises.Forsmall-scaletaxpayersinthelogisticsindustry,campchangedtoincreaseindeedreduceitstaxburden,receivedsomeresults.Buttherearealsoquiteanumberoflogisticsenterprises,therearetaxrise,businessdivisionisnotclear,deductibleandinadequate,difficulttoobtainVATinvoicesandaseriesofproblems,causedahugeblowtomanylogisticsenterprises,butalsorestrainsthedevelopmentoflogisticsindustryinacertainextent."Replacingbusinesstaxwithvalue-addedtax(VAT)"implementationneedtotaxsystemisnotperfect,toomuchtaxratesareimportantproblemstobesolved.Inthispaper,thelogisticsindustryastheresearchobject,accordingtothecalculationofitsfinancialdata,calculatethechangeinthetaxburdenbeforeandafterthetaxreform.Andinviewoftheproblemsencounteredinthelogisticsenterprisesinthecamptoincreasetheanalysisofthereasonsfortheproposedmeasurestodealwith.Thispaperaimstohelpthelogisticsenterprisestogetoutoftheplightofthetaxrevenue,andpromotetheimprovementofthetaxpolicy.Keywords：Campchangedtoincrease;logisticsenterprises;taxburden目录摘要.....................................................................................................................................IIAbstract..................................................................................................................................III一、绪论......................
