物流业营业税制改革设想

现代物流业作为新兴的第三产业,在我国当前社会经济发展中发挥着越来越重要的支撑和引领作用。然而由于现行税制的不完善,在一定程度上阻碍了我国物流业的进一步发展。本文结合物流企业现行营业税制的相关规定,分析其存在的重复课征、税率不一等阻碍物流业发展的诸多问题,提出为物流业减负的营业税制调整和改革的基本设想。

The Imagination of Logistics Business Tax Reformation

Modern logistics industry as an emerging the tertiary industry,which in China's current social and economic development is playing an increasingly important role of supporting and guiding.However,due to the imperfect tax system has hindered the further development of the logistics industry in China.Combination of logistics enterprises the current business tax regulations,this paper analyzes the problems of hinders the development of the logistics industry in the tax system,such as repeated taxation,inconsis...