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1、Abstract:Theso-called"camptoadd",isthebusinesstaxVATforshort,istheoriginalbelongstothebusinesstaxcollectionscopeintovalue-addedtax."Camptoadd"reformisconsideredtobethe2009afterthetransformationofvalue-addedtaxreform,butalsoanimportantstructuraltaxreform.Thepractical
2、significanceof"camptoadd"reformoflogisticsenterpriseandlogisticsenterprise'staxburden,profitimpact,alsoputforwardrelevantproposals.Keywords:camptoincreaselogisticsenterprisetaxprofitFollowinginShanghaiafterthepilot,theStateCouncilexecutivemeetingdecidedthat,since201
3、2August1datetotheendoftheyear,thetransportationindustryandpartofmodernserviceindustrybusinesstaxVAT(hereinafterreferredtoas"camptoadd")pilotexpandedtoBeijing,day10provinces,Jiangsu,Zhejiang,Anhui,Tianjin,Fujian,Hubei,GuangdongandXiamen,Shenzhen(municipalities,cities
4、specificallydesignatedinthestateplan).Inaddition,themeetingalsodecided,nextyearwillcontinuetoexpand"Camptoadd"pilotareas,tograduallyexpandtothenationwide.FromtheMinistryofFinanceandtheStateAdministrationofTaxationissued"pilotVATreforms"See,"camptoadd"pilotmainlyincl
5、udesfollowingseveralaspects:first,"Camptoadd"pilotfirstinthetransportationindustry(includinglandtransport,watertransport,airAirtransport,pipelinetransport)andpartofmodernserviceindustry(includingresearchanddevelopmentandtechnology,letterInformationtechnology,cultura
6、landcreative,logisticssupport,tangiblemovablepropertyleasingandverificationconsulting)Producerserviceindustry.Second,inthepresentvalue-addedtaxrateof17%andalowbasicBasedonthenewtaxrateof13%,11%(fortransportation)and6%(partoftheApplicationofmodernserviceindustry)twol
7、owtaxrates.Third,duringthepilotperiod,theoriginalpilotsectorsBusinesstaxpreferentialpoliciescancontinue,andaccordingtothecharacteristicsoftheoriginalownershipofvalue-addedtaxadjustment;Pilotareasofthebusinesstaxincome,changeafterVATrevenueisstillvestedinthepilot.Are
8、a.Fourth,thecurrentvalue-addedtaxgeneraltaxpayertopilottaxpayerpurchaseserviceThespecialVATinvoicemust,accordingtotheprovisionsofthededuct
