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1、Abstract:Theso-called"camptoadd",isthebusinesstaxVATforshort,istheoriginalbelongstothebusinesstaxcollectionscopeintovalue-addedtax."Camptoadd"reformisconsideredtobethe2009afterthetransformationofvalue-addedtaxreform,butalsoanimportantstructuraltaxreform.Thepracticalsignificanceof"camptoadd"
2、reformoflogisticsenterpriseandlogisticsenterprise'staxburden,profitimpact,alsoputforwardrelevantproposals.Keywords:camptoincreaselogisticsenterprisetaxprofitFollowinginShanghaiafterthepilot,theStateCouncilexecutivemeetingdecidedthat,since2012August1datetotheendoftheyear,thetransportationind
3、ustryandpartofmodernserviceindustrybusinesstaxVAT(hereinafterreferredtoas"camptoadd")pilotexpandedtoBeijing,day10provinces,Jiangsu,Zhejiang,Anhui,Tianjin,Fujian,Hubei,GuangdongandXiamen,Shenzhen(municipalities,citiesspecificallydesignatedinthestateplan).Inaddition,themeetingalsodecided,next
4、yearwillcontinuetoexpand"Camptoadd"pilotareas,tograduallyexpandtothenationwide.FromtheMinistryofFinanceandtheStateAdministrationofTaxationissued"pilotVATreforms"See,"camptoadd"pilotmainlyincludesfollowingseveralaspects:first,"Camptoadd"pilotfirstinthetransportationindustry(includinglandtran
5、sport,watertransport,airAirtransport,pipelinetransport)andpartofmodernserviceindustry(includingresearchanddevelopmentandtechnology,letterInformationtechnology,culturalandcreative,logisticssupport,tangiblemovablepropertyleasingandverificationconsulting)Producerserviceindustry.Second,inthepre
6、sentvalue-addedtaxrateof17%andalowbasicBasedonthenewtaxrateof13%,11%(fortransportation)and6%(partoftheApplicationofmodernserviceindustry)twolowtaxrates.Third,duringthepilotperiod,theoriginalpilotsectorsBusinesstaxpreferentialpoliciescancontinue,andaccordingtothecharacteristicsoftheoriginalo
7、wnershipofvalue-addedtaxadjustment;Pilotareasofthebusinesstaxincome,changeafterVATrevenueisstillvestedinthepilot.Area.Fourth,thecurrentvalue-addedtaxgeneraltaxpayertopilottaxpayerpurchaseserviceThespecialVATinvoicemust,accordingtotheprovisionsofthededuct
