“营改增”是指营业税改增值税,即改变之前缴纳的营业税项目,将其改变为缴纳增值税,增值税与营业税存在较大不同,增值税只缴纳增值产品的税费,营业税要缴纳全部产品的税费,因而,增值税减少了重复纳税的环节。物流企业作为一个新兴企业,还处于探索起步阶段,一些问题还不够明确,研究“营改增”后物流企业的纳税筹划十分重要,具有重要意义。 “VAT reform” refers to the sales tax to change the value-added tax, that is, before changing the business tax to pay, change it to pay VAT, VAT and sales tax are quite different, value added tax only pay VAT products, business tax To pay taxes on all products, therefore, VAT reduces the duplicate tax payment. As an emerging enterprise, logistics enterprises are still in the initial stage of exploration and some problems are not clear enough. It is of great significance to study the tax planning of logistics enterprises after the reform of “battalion reform”.