增值税深化改革对中小物流企业税负影响探讨

Discussion on the Influence of Deepening the Reform of Value-added Tax on the Tax Burden of Small and Medium-sized Logistics Enterprises

自2016年我国开始全面实行营业税改增值税,增值税作为我国的第一大税种影响着不同纳税主体的税负,其中也影响着与民生息息相关的中小物流企业税负。文中从一般纳税人与小规模纳税人角度,结合税改政策的变化与中小物流企业的特点,探讨增值税的深化改革对中小物流企业税负的影响,为中小物流企业能更好地应对税制改革提出相关对策建议。

Since 2016,China has been comprehensively implementing business tax to value-added tax.As the largest tax in China,value-added tax affects the tax burden of different tax payers,which also affects the tax burden of small and medium-sized logistics enterprises closely related to people's livelihood.From the perspective of general taxpayers and small-scale taxpayers,combined with the changes of tax reform policies and the characteristics of small and medium-sized logistics enterprises,this paper discusses the impact of the deepening reform of value-added tax on the tax burden of small and medium-sized logistics enterprises,and puts forward relevant countermeasures and suggestions for small and medium-sized logistics enterprises to better cope with the tax reform.