| 国外物流业税收政策的比较与借鉴 |
| |
| 引用本文： | 龚辉文. 国外物流业税收政策的比较与借鉴[J]. 涉外税务, 2008, 0(9) |
| |
| 作者姓名： | 龚辉文 |
| |
| 作者单位： | 国家税务总局税收科学研究所,北京,100038 |
| |
| 摘 要： | 在经济全球化迅速发展的今天,物流业的重要性日显突出,许多国家采取包括税收政策在内的各种鼓励措施来促进物流业的发展。本文对国外与物流业相关的流转税和所得税政策进行了比较分析,并对我国建立与完善促进物流业发展的税收政策提出了相关建议。
|
| 关 键 词： | 物流业 税收政策 流转税 所得税 |
An International Comparison of Tax Policies concerning Logstics and Their Implications for China |
| |
| Huiwen Gong. An International Comparison of Tax Policies concerning Logstics and Their Implications for China[J]. International Taxation In China, 2008, 0(9) |
| |
| Authors: | Huiwen Gong |
| |
| Affiliation: | Huiwen Gong |
| |
| Abstract: | With the rapid development of economic globalization, the importance of logistics is becoming daily more pronounced. As a result, various incentive policies have been formulated, including tax policies, to promote further development of this industry in many nations. This paper makes a comparative analysis on turnover tax and income tax policies concerning logistics in foreign countries, and proposes some suggestions about tax policies for boosting the development of logistics in China. |
| |
| Keywords: | Logistics Tax policy Turnover tax Income tax |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
