“营改增”是国家为减少企业重复征税,促进企业发展而进行的一项税制改革。然而,部分物流企业在“营改增”后税负不降反升,使企业陷入困境。那么,“营改增”后企业有哪些意见,他们希望税制改革朝哪个方向进行,“营改增”应该怎样去完善?本刊在这一期“特别策划”栏目,专题讨论“营改增”遇到的问题,敬请读者关注。 “Business tax reform ” is a tax reform that the state conducted to reduce double taxation of enterprises and promote enterprise development. However, some logistics enterprises do not fall in tax burden after the “battalion reform”, putting enterprises in a difficult situation. So, what are the opinions of the enterprises after the “change of business by the camp” and what direction they want the reform of the taxation system to be perfected? In this issue of “Special Planning” Symposium “Camp change increased ” encountered problems, please readers attention.