关于物流税收指标体系与政策的探讨

物流业作为新兴的生产性服务业已成为推动经济发展的加速器.税收政策是调整和振兴物流业最重要的政策杠杆,也是物流企业最为关心的政策问题,本文通过分析物流税与税率体系与指标分析含义,中外物流税与税率体系发展,分析新旧物流税优点与不足、税率体系与指标比较,针对物流税与税率体系及指标提出了促进我国物流业发展的相关建议。

Discussion on Tax Index System and Policies of Logistics Industry

As an emerging productive service industry,logistics industry has become an accelerator to promote the development of economy.The tax policy is not only the most important policy lever to adjust and promote logistics industry,but also the most concerned policy question.Through analyzing on the logistics tax,tax rate system,the meaning of index,domestic and foreign logistics taxes,the development of tax rate,the advantages and disadvantages of old and new logistics taxes and also on the comparison the tax rate system and the index,this paper puts forward some suggestions on promoting the development of Chinese logistics industry.