我国物流产业发展中现行税收制度问题研究

Study on Current Taxation Practice for Logistics Industry in China

现阶段我国税收制度结构中还没有专门针对物流产业的税收政策,其主要分散在相关税收制度法规和政策之中。分析了我国物流产业现行税收制度的结构及税务管理状况,指出了物流产业中税收主体的税负过重、税负分布不公平以及存在重复征税等问题,同时物流税务管理上存在着发票管理混乱、纳税地点方式不明确等问题,说明现有物流税法制度不能有效地引导和规范物流企业的纳税行为并树立良好导向。最后对现行税收制度下物流企业的涉税行为选择进行实证研究,通过对物流企业涉税选择行为的具体分析和计算来说明制定一部健全完善的税法细则并予以严格执行对于防范或杜绝纳税主体通过涉税选择获取不正当利益的作用和意义。

In this paper, we analyzed the structure and situation of the current taxation system of the logistics industry of China, pointed out the problems in the taxation practice for the industry, such as heavy burden of the subjects of taxation, unfair allocation of the tax burden, and repeated levy of taxes, etc. Also with regard to logistics tax management, there were the problems of confusion in invoice management and unclear place and method of payment of tax, etc. These problems demonstrated that the current taxation practice could not effectively guide and regulate the taxpaying behavior of the logistics enterprises and help erect good models. At the end, we conducted an empirical study on the selection of the tax-involving behaviors of the logistics enterprises under the current taxation system.