Study Of China's Logistics Industry Tax Issues

With the development of science and technology and the strength of the economic globalization, the economic development of all countries is facing with unprecedented opportunities and challenges. Logistics is one of the basic social economic activities. This industry emerged in recent years, but developed very fast. With its progressive organization and management, modern logistics is considered as a new means of increasing profits (the third profit resource), besides materials consuming decrease and productivity increase. What's more, it is adopted as the basic industry and a symbol of modernization. Now logistics has become a focus and new increasing point of economic development, and so is in our country. Logistics is in its full development and enjoying a reinforcing attention for the support of Chinese government. Generally, logistics in China is still in its infancy in comparison to that in developed countries.With the development of the logistics industry, some policies and institutions of taxation cannot meet the need of the logistics industry. Gradually, those policies have become the bottle neck that restricts the development of logistics industry. The policies on the logistics industry should be perfected. The thesis analyzes the limitations of the existent taxation institution, provides some proposals to the reformation of it.The thesis comprises four parts.The Part One, Introduction. It is the background of the thesis. This part explains the reasons why the taxation policy of logistics industry is chosen to be the topic of this thesis, and then introduces several conceptions of this industry and the current characteristics and status quo of the logistics industry in China.The Part Two, the economic analysis on the taxation of logistics industry. This part includes two aspects: the first, from different angles classifies the taxation on the logistics industry. Secondly, elaborates the relationship between the logistics industry and the national taxation: on the one hand, logistics enterprises are the taxpayers; On the other hand, the healthy development and the growth of logistics enterprises need the support of the state's taxation policy.The Part Three, the existing problems in the taxation policy on the logistics industry. This part presents the problems in taxation on logistics industry from three levels according to the contemporary tax policy and the performance of logistics. Level one, from the design of the taxation policy, points out that the lack of systematization and directions leads to slight support to the development of logistics. Level two, analyzes the specific problems in taxation of logistics. Level three, from the perspective of taxation administration, points out that the ignorance of the business features of this very field leads to some leaks in the taxation management.The Part Four, the suggestion on improving the taxation policy of the logistics industry. This is the important part, including the main innovation of the thesis. Against the problems mentioned in the upper part, some Countermeasures and proposals are put forward. Some policy should be set down to stimulate the development of the logistics industry, the taxation institution should be adjusted to the characteristics of this industry and the quality of taxation administration should be strengthened.