文章以长三角地区中小物流企业为调查研究对象，研究了“营改增”对我国物流业税负的影响，探索了“营改增”背景下的中小物流企业税负变化及形成原因，提出了科学筹划税收成本、合理安排采购时间、增加进项减少税基、严格划清业务类型、完善制度规范运营等中小物流企业在“营改增”背景下的减负措施，有助于中小物流企业的健康发展，同时促进了“营改增”政策的进一步完善与实施。%With small and medium‐sized logistics enterprises in the Yangtze River delta area as the research object ,this paper studies the effect of “replacing the business tax with a value‐added tax”on the logistics enterprises in our country ,explores the tax changes and forming reasons in small and medium‐sized enterprises ,and proposes some measures to reduce burden of small and medium‐sized enterprises ,such as scientifically planning tax cost ,reasonably arranging purchase time ,increasing the input to reduce the tax base ,strictly drawing business types ,and perfecting the system of standard operations .These can help the healthy development of small and medium‐sized enterprises ,and promote the perfection and implementation of the polity of “re‐placing the business tax w ith a value‐added tax” .
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