物流业中交通运输业和物流辅助业作为“营改增”的税改范围,在税率设置上都有不同程度的提高,加重了企业的税收负担,再加上物流业的抵扣源不足,享有的优惠政策较少,都导致了物流企业税收负担的增加。因此,作为物流企业只有通过合理的税务筹划,才能有效降低税收成本。 In the logistics industry, the transportation industry and logistics auxiliary industry are regarded as the scope of the tax reform, which has been improved in different degrees in the tax rate setting. This has aggravated the tax burden on the enterprises. Coupled with the deductible source of the logistics industry Insufficient, enjoy the preferential policies are less, have led to an increase in tax burden on logistics enterprises. Therefore, as a logistics company only through a reasonable tax planning, can effectively reduce the tax costs.