航空物流业不是传统意义上的航空货运企业,在经营中具有种运输工具相衔接、多种业务行为相交融的特点。此次营改增试点改革未设立物流业纳税税目,也未将快递业纳入营改增范畴。作为航空物流业在营改增过程中要正确处理跨行业经营、混业经营及涉税核算工作,实现正确纳税、平稳过渡的效果。 Aviation logistics industry is not the traditional air cargo enterprises, in operation with a variety of transport convergence, a combination of a variety of business practices characteristics. The reform of the camp by the reform has not set up the logistics industry tax items, nor the courier industry included in the scope of battalion increases. As the aviation logistics industry in the camp to increase the process to correctly handle cross-industry management, mixed operation and tax-related accounting work, to achieve the correct tax, the smooth transition effect.