摘要:我國稅收轉型在2009年實施的全面增值稅轉型之后又迎來了一次重大改革，即營業稅改征增值稅，同時也是一項重要的結構性減稅措施。本文就上海市進行營業稅改征增值稅試點的情況結合物流企業發展的特點,在分析探討物流企業征收營業稅種種問題的基礎上,闡述“營改增”的積極，以及就物流業面臨著繳稅額不降反增等問題展開了分析，提出了應對物流業發展的對策措施。上海正在向打造國際經濟、金融、貿易、航運中心邁進，是個國際化的大都市，在上海拉開序幕的這一舉措使得相關企業減輕稅負，又可以免除重復征稅制約的改革試點具有全國性示范意義，本文通過上海試點這一年多來對物流業的影響研究，希望推進這方面工作更加順利開展，以達到預期目的。

關鍵詞 營業稅；增值稅；物流業

Abstract:Business tax to VAT Following the comprehensive implementation of the VAT in 2009, is another major reform of China's transformation, is also an important structural tax cuts. In this paper, the Shanghai business tax to VAT pilot combines the characteristics of the development of logistics enterprises, based on the analysis of the collection of sales tax problems of logistics enterprises on the camp changed to increase the positive, as well as the logistics industry is facing tax The amount increasing rather than reducing issues analysis, and proposed measures to deal with the development of the logistics industry. Shanghai as an international metropolis, is to build an international economic, financial, trade and shipping center forward, a move that kicked off in Shanghai companies exempt from double taxation constraints, but also to reduce the tax burden on the pilot reform of national demonstration of significance, the paper through the Shanghai pilot of the logistics industry over the past year, and hope to promote this area of work more smoothly, in order to achieve the desired objectives.

Keywords  Business tax  Added-value tax  Logistics industry

　　　營業稅改征增值稅是我國一項重要的結構性減稅措施，有利于第三產業的大力發展，特別是現代服務業，對提高國家綜合實力和推進經濟結構調整具有重要作用。營業稅改征增值稅對整個物流行業能否持續、穩定、健康發展起到至關重要的作用，也關系到整個宏觀經濟能否有序運行。應該抓住稅制改革這一契機，由行業主管部門、物流企業、行業和財稅相關科研單位共同研究，針對物流行業特點提出增值稅超稅負返還的方案。希望通過本文的研究為物流行業的發展做出些許理論參考，同時也希望營業說改增值稅這一重大改革措施能夠順利進行。