物流业营改增外文文献中英文翻译最新营业税改增值税.doc

毕设附件 外文文献原文及译文 文献出处 作者：Bohnert M 期刊：Social Science Electronic Publishing, 2016, 第3卷，第2期，页码：126-135. 原文 The study on the influence of Business tax reform into VAT to the construction enterprise 作者：Bohnert M Abstract The business tax reform into VAT is a major tax reform measures, there are large difference between the impact on the industry, for most of the pilot industry enterprise tax burden is declining, especially for small-scale taxpayers tax reduction amplitude is larger, and for modern logistics industry such as part of the business tax burden is rising, and state the purpose of the reform, seriously affected and restricted the development of modern logistics industry. Modern logistics industry as an industry which is closely linked with the various fields of national economy, whether through camp to add reform to reduce the tax burden on the industry, the country how to further perfect the tax policy of modern logistics industry and the operation mode of the modern logistics industry how to change their corresponding all have great significance. Keywords: Logistics industry; Business tax; Value added tax 1 Introduction Throughout the world, within the scope of VAT type is completely rather than the limited value added tax that is all the goods and services included in the scope of the VAT, so there is no basic to increase camp problem. For modern logistics industry is to perfect the tax policy camp to add reform, promote the healthy and rapid development of modern logistics industry has important significance. From the current international main countries a turnover tax imposed on the logistics industry, mainly divided into three types, one way is in the countries and regions that have not yet implemented VAT, the logistics industry is still along with a traditional service industry labor tax or sales taxes. For a variety of services such as Malaysia, labor taxes, states the general services such as transportation, storage and use as sales tax. The