浅析“营改增”改革对物流行业的影响

Influence of Business-to-VAT Reform on Logistics Industry

通过梳理营业税改增值税的背景、意义和主要内容,分析得出"营改增"改革对物流行业发展产生了较大影响,物流企业在提高整合社会资源能力的同时,企业税负水平呈现结构性差异:一是物流业小规模纳税人整体税负水平下降;二是物流业一般纳税人整体税负有增长趋势。对此提出促进物流行业健康发展的财税政策建议。

In this paper, through summarizing the background, significance and major contents of the reform of the business tax into the value-added tax, we analyzed its influence on the development of the logistics industry, and proposed some suggestions for the financial policy makers to promote the healthy development of the logistics industry.