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自2012年1月1日起,我国在上海的交通运输业和部分现代服务业开展营业税改增值税的试点,至此我国的货物劳动税收制度的改革拉开序幕。而物流业又是与国民经济的发展息息相关的产业之一,那么伴随着营改增试点的进行,物流业的发展必然会受到影响,尤其是对物流业税负的影响。营改增对物流业税负的影响主要体现在试点方案实施后物流业的税负不降反增,在这样的现状下分析影响物流业税负的主要原因及相应的对策,对物流业今后的发展改革提出自己的看法意见。
Since January 1, 2012, China’s pilot reform of business tax on value-added tax has been conducted in the transportation industry and some modern service industries in Shanghai. By now, the reform of China’s labor tax system for goods has begun. However, the logistics industry is one of the industries closely related to the development of the national economy. Therefore, with the implementation of the pilot reform of the camp, the development of the logistics industry will inevitably be affected, especially the tax burden on the logistics industry. The impact of battalion reform on the tax burden in the logistics industry is mainly reflected in the fact that the tax burden of the logistics industry does not fall in the opposite direction after the implementation of the pilot scheme. In this situation, the main reasons for the tax burden on the logistics industry and corresponding countermeasures are analyzed. Development and Reform put forward their own views and opinions.