物流业实施“营改增”的影响分析及制度安排

Analysis of Influence of Business Tax Reform in Logistics Industry and Corresponding Institutional Arrangement

对我国物流业课征营业税的现状进行了阐述,指出应通过实施营业税改征增值税的改革促进物流业发展,并分析了我国物流业实施"营改增"的原因,以此为依据提出我国"营改增"税制改革的相关建议。

In this paper, we introduced the current status of the levy of business tax in the logistics industry of China, pointed out that implementing the reformation of business tax into value-added tax could promote the development of the logistics industry, analyzed the causes for the reformation in the logistics industry in China, and then accordingly proposed the suggestions for the business-to-VA tax reformation of the tax system in China.