近年来,中国最重要的税制改革就是营业税改增值税。目前,物流企业已经纳入到了营改增试点范围,这对物流企业产生了重要的影响。本文将探讨物流企业在营改增背景下,进行税收筹划的必要性,并就已经发生的具体案例,对物流企业在营改增背景下税收筹划的方式和方法进行阐述,以期对物流企业在税务实践中提供指导,降低企业税务,促进企业健康、长远、可持续发展。 In recent years, China’s most important tax reform is the business tax reform VAT. At present, the logistics enterprises have been included in the scope of the pilot reform, which has had a significant impact on logistics enterprises. This article will explore the logistics enterprises in the context of business reform, the need for tax planning, and has occurred in specific cases, the logistics enterprises in the context of business tax reform methods and methods are described in order to logistics enterprises in the Tax practice to provide guidance to reduce corporate tax and promote business health, long-term, sustainable development.