"Camp Changed to Increase" The Logistics Industry and the Countermeasures
Jinjun Li

Abstract
The business tax with VAT, in Shanghai since 2012 and continue to expand around the pilot has been two years, the development of transport and part of modern service industry has had a profound impact, not only to avoid the double taxation tax reform, also contributed to the upgrading of the tertiary industry. However, the logistics industry, "Camp changed to increase", the tax burden has increased rather than decreased the existence of the phenomenon, this article focuses on the analysis, "Camp changed to increase" the tax burden on the reasons for the increase of the logistics industry, and to make reasonable suggestions.

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