新旧物流税对比及发展策略研究

Study on Comparison and Development Strategies of Old and New Logistics Taxes

分析了国内外物流税和税率体系的发展及新旧物流税本身所存在的优势与不足,在此基础上提出了发展我国物流税收制度的有效措施及建议。

In this paper, we analyzed the development of the logistics tax and tax system home and abroad, discussed the advantages and disadvantages in the old and new logistics taxes and proposed effective measures in perfecting the logistics tax system in China.