China’s current economy is in a situation of downturn in growth, cyclical conflicts and structural contradictions coexist, the traditional industry is facing overcapacity crisis, new economic growth point is being nurtured. In this context, in October 2015, the State Council issued the "Opinions on Promoting the courier industry development" pointing out that the courier industry is a modern leading industry which can promote the circulation mode transformation and the upgrading of consumption, it affirmed its role in facilitating domestic demand, reducing distribution action costs, expanding employment channels, etc., but also highlighted the problem including poor infrastructure, security risk, extensive mode of development and other issues. Government’s support is necessary to solve these problems and make courier industry better playing the role in promoting national economic development.In this paper, fiscal and taxation policies that support the development of China’s express delivery industry are the research object. The paper use literature analysis, comparative analysis and qualitative analysis to study the status quo and shortcoming of our current fiscal and taxation policies. This paper has answered three questions: Firstly, why the need for government intervention in the courier industry, the second are the shortcomings of our current fiscal and taxation policies, the third are the recommendations to improve our fiscal and taxation policies. Making fiscal policies the entry point to promote the healthy development of Chinese express delivery industry, making it a bright spot of economic growth, make it better invigorating circulation, expanding domestic demand and serving the public.There are six chapters in the paper, the context are as follows:The first chapter is introduction, describes the research background, significance, research ideas and methods, with a focus on literature review of domestic and foreign express delivery industry. Domestic research agreed that the contribution courier industry make to the national economy is growing, but there are still many problems including the courier industry’s own problems and the absence of government’s support. However, studies on government fiscal policies to support the development of courier industry are at a small amount.The second chapter demonstrates the necessity of the fiscal and taxation policies to support the development of China’s courier industry. Regarding the presence of market failure in the courier industry, combining the role of government in the courier industry overall planning, supervision and management and promote guidance. It demonstrates the government intervention is necessary for the development of courier industry from the theoretical and practical aspects, and lists the main forms of taxation policies to support the courier industry.The third chapter describes the status quo and problems of China’s courier industry. The business volume and revenue growth rate of Chinese courier industry is average 54.1% among last five years, but it also exposed problems such as the uneven regional development, poor infrastructure that support the industry, extensive mode of development, lack of innovation as to courier companies.The fourth analyzes the fiscal and taxation policies and summarizes its shortcomings. Current fiscal policy mainly focus on the planning and construction of express logistics park and perfecting the transportation system, it still lack overall consideration. Taxation policies mainly focus on " VAT replacing sales tax " and there is not enough tax incentives for courier companies.The fifth chapter is the experience of fiscal and taxation policies supporting the development of courier industry in the United States, Japan and the Netherlands. Fiscal policies of these countries mainly focus on building developed transportation system and logistics information system, providing better public services for the development of delivery enterprise. Taxation policies mainly focus on giving courier companies that settled on government planning logistics park income tax relief and the introduction of advanced equipment of enterprises tax incentives.The sixth chapter is recommendations to make fiscal and taxation policies better supporting the development of courier industry. This paper recommends that fiscal policy should improve the financial funds system to support special courier service network construction, support courier companies to increase technological innovation and renew equipment, promoting courier companies to pay more attention to security and courier personnel training. At the same time, government should improve taxation policy on the courier companies in the period of " VAT replacing sales tax ", giving tax incentives to courier companies developing in rural and western regions to encourage courier companies "westward down" development. |