美国物流业税收政策及启示

Tax Policies of U.S.Logistics Industry and Its Revelation

美国物流业的发展离不开税收政策的支持，采用普遍非专项补贴的税收优惠方式，税收优惠与政府导向的密切配合，事前扶持和事后鼓励共举，选择恰当的优惠对象，控制税收优惠成本与考核效益。这些税收政策都是值得我们学习与借鉴的，同时也要立足于中国的实际，对与物流业关系密切的流转税进行完善与调整，推动物流业的发展，增加地方政府的收益，实现双赢。

American logistics develops with the support of tax policies such as tax preference of non-specificity subsidies and government orientation, prior support and afterwards encouragement, selection of appropriate preferred taxpayers, tax preference cost control and benefit assessment. All these tax policies are worthy of our study and learn. Meanwhile,based on China＇s situation,we should perfect and adjust tumover tax, which is closely associated with logistics,to promote its development and increase the revenue of local government and achieve a win-win situation.