营改增税制全面范围内深化改革是我国“十二五”期间税制改革的重要任务,有利于促进相关行业的专业化分工与互相协作的水准,给正处于快速发展阶段的快递行业带来机遇与挑战。本文首要分析营改增改革对快递行业产生的有利与不利影响,接着说明营改增过程中快递行业应该关注的主要问题,最后就如何适应营改增税制改革提出应对策略。 Deepening the reform within the comprehensive scope of tax increase and reform is an important task for the tax reform during the period of “the 12th Five-Year Plan” in our country and is conducive to promoting the professional division of labor and the level of cooperation among related industries. It is also important for the rapid development of the express delivery industry Opportunities and challenges. This paper mainly analyzes the advantages and disadvantages of the VAT reform and reform in the courier industry. Then it explains the main problems that the courier industry should pay attention to in the process of VAT reform. Finally, it puts forward some countermeasures to adapt to the tax reform of the VAT reform.