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| 浅析营改增对我国现代物流产业的影响 摘要：税收问题一直是我国会计研究的热点方向。会计是这个迅速发展的现代经济中重要的一部分。随着社会的发展，物流业已经成为第二和第三产业之间的桥梁，发挥着不可替代的作用。而营改增的施行，将会使社会中各行各业发生向更加合理方向的转变。本文通过浅析营改增对现代物流产业带来的影响，分析营改增对经济发展的作用。现代物流企业在实际过程中遇到了很多问题。通过这些问题地研究，分析原因并提出建议，有利于税收制度对物流行业产生正面的效果，促进物流产业的健康成长。 （Abstract）(The taxation issue has always been a hot topic in China's accounting research. Accounting is an important part of this rapidly developing modern economy. With the development of society, the logistics industry has become a bridge between the second and third industries and plays an irreplaceable role. The implementation of the reform and increase of the camp will change the direction of all walks of life in the society to a more reasonable direction. This article analyzes the influence of the reform and reform on the modern logistics industry, and analyzes the effect of the reform on the economic development. Modern logistics companies have encountered many problems in the actual process. Studying through these issues, analyzing the reasons and making recommendations will help the tax system to have a positive effect on the logistics industry and promote the healthy growth of the logistics industry.) 关键词：营改增 物流业 经济 （Keywords）:( Change of business to increase logistic economy)
目 录
1 绪论 1
1.1 论文研究的背景和意义 1
1.2 “营改增”的概念界定 2
1.3 “营改增”相关背景及原因分析 2
2“营改增”中现代物流产业所要面临的问题及影响因素 3
2.1 物流企业的税务负担大幅加重 3
2.2各环节税率不统一影响物流企业的进一步发展 3
3 现代物流产业应对“营改增”的研究对策 5
3.1 企业经营模式方面的对策 5
3.2 税收筹划方面的应对措施 5
3.3 完善现代物流业关于“营改增”的政策性建议 6
结论 6
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