摘要:本著促進(jìn)第三產(chǎn)業(yè)的發(fā)展，避免企業(yè)重復(fù)征稅的目的，2012年1月在上海開始試點(diǎn)的營(yíng)改增給第三產(chǎn)業(yè)中的運(yùn)輸企業(yè)、物流企業(yè)及其他服務(wù)行業(yè)帶來了機(jī)遇和挑戰(zhàn)。企業(yè)負(fù)擔(dān)稅負(fù)的多少對(duì)企業(yè)的利潤(rùn)有著直接的影響，這就刺激了企業(yè)在法律允許的范圍內(nèi)，充分利用各種稅收優(yōu)惠政策以及調(diào)整自己的產(chǎn)業(yè)結(jié)構(gòu)以迎合節(jié)稅要求，使得稅負(fù)最低，本論文站在物流企業(yè)的角度，討論了營(yíng)改增后物流企業(yè)受到的影響，從兩個(gè)方面分析了物流企業(yè)稅負(fù)不減反增的原因，企業(yè)必須積極做出稅收籌劃才能避免成為稅改的犧牲品。不論是從提高企業(yè)增值稅專用發(fā)票取得率的角度還是運(yùn)用稅收優(yōu)惠政策進(jìn)行稅收籌劃時(shí)，企業(yè)都應(yīng)該綜合考慮企業(yè)自身的產(chǎn)業(yè)環(huán)境與產(chǎn)業(yè)結(jié)構(gòu)特色。寫作時(shí)以自己的在德邦物流五個(gè)月的實(shí)習(xí)經(jīng)歷和關(guān)注稅務(wù)網(wǎng)站上獲取的數(shù)據(jù)為材料，用具體的數(shù)據(jù)進(jìn)行模擬測(cè)算的計(jì)算方法，對(duì)比分析了物流企業(yè)營(yíng)改增前后稅負(fù)的變化。列出了若干稅收籌劃建議及企業(yè)在進(jìn)行稅收籌劃時(shí)需要提醒注意的事項(xiàng)，希望能對(duì)物流企業(yè)應(yīng)對(duì)營(yíng)改增變化時(shí)起到一定的理論和實(shí)踐指導(dǎo)意義。

關(guān)鍵詞：物流企業(yè)；營(yíng)改增；機(jī)遇；挑戰(zhàn)；稅收籌劃

ABSTRACT:The tax reform of value-added tax replace business carried out since 2012, is aimed to promote the development of tertiary industry,avoide double taxation . Logistics enterprises and other service sectors have to face the opportunity it brought and challenge  at the same time .How much the enterprise beared directly impact its profit ,this inspire and stimulate the logistics enterprise to make full use of tax police to decrease its taxation within the law . Standing in the Angle of the logistics enterprises, This paper discussed the impact the tax reform has brought to the logistics , Analysis the reason why the tax burden increased while it should decrease from two aspects ,and the logistics should take positive actions to avoid becoming the sacrifice of tax reform.No matter the tax planning is aimed to improve the Acquisition rate of VAT Special invoice or to apply to the tax preference,the logistics should always take the enterprise  environment and the industry structure into consideration .The materials of this paper are from my internship experience in the Deppone logistic company and the number I got from the relevant tax website. Using method of simulation calculation with specific data to compare the change before and after the tax reform .Several suggestions and the matters need attention raised in this paper are aimed to play a  part as theory and practice guidance in logistics’ tax planning .

Keywords : Logistics Enterprise ; VAT instead of BT ; Oppotunity ; Challenge; Tax Planning