The Research Of Tax Policy To Promote The Development Of Modern Logistics Industry

In recent years,the rapid development of China’s logistics industry has formed a rail,road,air, waterways and pipelines five kinds of modes of transportation combined integrated transport system,logistics scale is gradually expanding. However,China’s overall level of modern logistics industry is relatively backward,still can not meet the needs of national economic development. Development of logistics industry is still faced with a large market demand constraints,logistics extensive mode of growth,low profits,but there is only a limited way to professional services,the lack of high-level value-added logistics services. Modern logistics industry is one of the social activities that most closely related with people’s lives,which exists in the national economy and all aspects of social life,maintain the smooth progress of social reproduction,transformation of economic development for our country and adjust the industrial structure is essential,is to improve the competitiveness of our industry breakthrough. Therefore,China’s integration into the world economy in the brisk pace of the process,the logistics industry should fully tap the vast space for development and huge market potential,the modern logistics industry try to become an important industry in economic development and new economic growth point.To support emerging industries as modern logistics industry to take off,without the support of national policies,in particular,need to increase the tax policy to promote the logistics industry to support efforts to actively adopt "appropriate tax" policy. The State Council in August2011issued "on the promotion of the healthy development of the logistics industry policy measures opinions"(hereinafter "nine"),which explicitly proposed to "effectively reduce the tax burden of logistics enterprises." In order to eliminate double taxation of business tax issues,improve value-added tax chain,China since January1,2012onwards,transport and part of the modern service industry after another in Shanghai,Beijing,Guangdong and other provinces for some business tax VAT system pilot. Since August1,2013,above industry business startded taxing VAT in nationwide. Theoretical analysis of this paper has defined the meaning of modern logistics industry,characteristics,status in the national economy and the role of the external gain theory,the theory of industrial structure adjustment and upgrading of industrial development theory,theory of employment,the multiplier effect of five tax policy aspects as the theoretical basis for these theories indicate that modern logistics industry in China’s important position and role of tax policy can rely on them to support and promote their rapid and healthy development. Modern logistics industry chain is extremely long,contains a variety of business,in order to highlight the important part,the main research includ transportation and third party logistics warehousing business tax policy,has a brief reference to other aspects of the logistics business and tax policy. Articles with a comprehensive introduction to all the related logistics taxes including value added tax,business tax,enterprise income tax,land use tax,travel tax and other taxes,which involves expanding around the VAT reform evaluation of tax policy on our modern positive impact on the development of the logistics industry,pointing out that the tax system and tax policy deficiencies that VAT regime elements involved in the lack of overall consideration,two kinds of value-added business tax regime parallel phenomenon of double taxation caused by the lack of tax incentives for the logistics industry policy,these problems to some extent restricts the development of modern logistics industry.About the above problems in tax policy,put forward to the basic idea about consummate the development of modern logistics industry tax policy. Tax policy optimization design should follow systematic,goal-oriented,policy stability and the principle of combining the transition. Specific recommendations included in the tax system,the rational design elements related to taxation,the tax policy level,made from five angles of preferential policies to promote the development of logistics industry in tax collection,the need to strengthen invoice management,optimization of tax services and to ensure those tax policies are in place.