Study On The Legal System Of Revenue Towards Modern Logistics Industry In Our Country

Modern logistics industry is a kind of new industry appeared after the market economy had developed to refinement, professionalization degree, which is a certain comprehensive, basic and service-type business, multi-industry, trans-regional and trans-departmental, and one of the key industries in new period in our country. However, as one macro-economy means of the taxation legal system, it doesn't play a role in pushing forward development of modern logistics industry, on the contrary, it restrains its development, which is mainly reflected in unreasonable design of turnover tax and income tax legal systems of modern logistics industry, not only adding repeated taxation of tax burden, but also offering taxation leaks for tax evasion and tax avoidance of the taxpayer. Thus, tax legal system of modern logistics industry is studied as the object in this thesis, offering counsel to its healthy development from angle of taxation.There are four parts in this thesis. In the first place, basic concept of modern logistics industry is defined, expounding means and significance of its tax legal system; furthermore, tax legal system of modern logistics industry is critically analyzed, practically demonstrating necessity to perfect it; and then, basic theory and legal principle of perfecting tax legal system of modern logistics industry is discussed, theoretically illustrating its idea; finally, advices about it are put forward according to actual situation in our country.In the first part, modern logistics and its study in macroscopic view are introduced, which is the basis of the whole thesis, mainly settling definition, introducing study meanings of basic concept of modern logistics industry, study method of tax legal system of modern logistics and legal system of modern logistics industry. In this thesis, tax legal system of modern logistics industry is destructed and re-stated by related tax categories and tax items, building a tax legal system suitable for practical situation in our country to push forward its development, the study is beneficial for integrating and perfecting tax legal system of modern logistics industry, reducing costs of imposing and paying taxes, and improving healthy development of modern logistics industry.The second part is to critically analyze tax legal system of modern logistics industry in our country, which confirms the reason to study and perfect it and its perfection direction, expounding status quo and flaws of tax legal system of different tax category of modern logistics industry in light of turnover tax, income tax and other tax categories, introducing tax legal system of modern logistics industry in other modern countries and analyzing their mirroring points.The third part is to introduce basic theory to perfect tax legal system of modern logistics industry, which settles how perfect tax legal system of modern logistics industry theoretically. According to taxation theory and finance and tax legal studies theory, perfect tax legal system of modern logistics industry should be built up on theory of economic man supposition and public goods, sticking to Tax principle of legality, Principle of Tax Equity, Efficiency Principle of Taxation and Social Policy Principle of Taxation Principle.In the forth part, legislative advice about tax legal system of modern logistics industry is introduced, which practically settles how to perfect tax legal system of modern logistics industry in our country and proposes advice about perfecting turnover tax, income tax and other tax categories.In demonstration process, the author analyzes and reconstructs tax legal system of modern logistics industry based on related theories economics and finance and tax legal studies, relying on theory of modern logistics industry with comparative analysis and empirical analysis etc, and combined with current tax system and practices of imposing and managing taxes in our country; in that case, tax legal relation could be suitable for developing status of modern logistics industry so as to realize the two functions: State revenue raising from taxes and macroeconomic regulation and control.