促进我国物流产业发展的税收政策研究

Study on Promotional Tax Policy for Development of Logistics Industry in China

指出我国物流业税收领域制度不完善,仍然存在税费界限不清、计税基数不合理、重复纳税等问题。所以必须完善税收政策和法规,对我国物流业税费继续规范,全面发挥保税物流区域功能,统一所得税、调整流转税政策以及对税收管理进行完善等措施,积极促进我国物流业与税收的良性发展。

Due to system deficiency, there are problems such as unclear definition of taxex and fees, unreasonable tax base and re-peated taxation, etc. in the logistics taxation field. In light of the situation, we argued in this paper that we had to improve the relevant policies and regulations, rectify the tax practice of the industry in China, amplify the functions of the bonded logistics areas, unify income tax, adjust policies on turnover tax and reinforce the tax administration, etc.