The main function of the camp changed to increase is tax cut, which aims to avoid duplication of tax, reduce the tax risk and enterprise cost, which will have a profound significance to the long-term survival and development of logistics enterprises. But the logistics enterprises generally reflect that the deductible items are few, that the deductible conditions is tough, that the transport rate is too high, that the tax burden of enterprises increases significantly and so on. After all, the reform of the value-added tax rate is a necessary transitional arrangement. It needs to reform tax rates constantly and timely according to the needs. This paper focuses on the discussion of the influence of the camp changed to increase the advantages and disadvantages of logistics enterprises, and their countermeasures, so as to improve the level and quality of the tax cost control of logistics enterprises, and to promote the survival and development of enterprises.
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