Taxation Research On Logistics Industry Under The Principle Of Ability-to-pay

Logistics industry is a combination of industry,transportation,warehousing,freight forwarding and information industry.It is the basic and strategic industry that supports the development of national economy.Recent years,with the background of market economy system and opening up,China's logistics industry become prosperous.But we cannot deny that we are late at the beginning,there is still a big gap when compared with the developed countries.Currently,the development of modern logistics industry is not only the need of enterprises to improve economic efficiency and competitiveness,but most importantly the state to change the mode of economic development and promote the supply side of the reform requirements.The logistics industry is absolutely low-profit industry,at the same time the development of self-regulating market alone is not enough.As a powerful lever to regulate the economy,tax legal system was supposed to play a major role in promoting the development of the logistics industry.Up to now,even if the reform in valued-added tax(VAT)has been basically completed,tax burden of logistics industry is still very heavy.That's far away from the requirements of Ability-to-Pay principle.Under this background,taxation researching of the logistics industry is an inevitable trend to promote the development of the logistics industry.Through the empirical,historical and other researching methods,this paper mainly take the Ability-to-Pay principle as a clue to elaborate four aspects about the basic idea of logistics industry's tax system,such as the mechanism of the tax system on development of the logistics industry,present situation of tax burden and tax burden in logistics industry,the causes of the high taxation burden in logistics industry,the legal problem of present tax law of logistics industry as well as some basic ideas to solve the problem which based on the basic theory of taxation.The first part mainly introduces the basic theory of logistics industry and the Ability-to-Pay principle,analyzes the mechanism of logistics system on the development of logistics industry with emphasizing the necessity of tax policy in logistics industry's development.In the second part,the author makes an empirical study on the tax burden capacity and the present situation of the logistics industry.Through the comparative study,it draws the conclusion that the logistics industry tax is high,and elaborates the deviation of the principle of Ability-to-Pay.Then in the third part,the author studies the high taxation issues of logistics industry from the aspects oftheory and system,summarized the existing problems in tax system of logistics industry.In the last part of this paper,the author tries to improve the legal system of taxation in the logistics industry under the guidance of the principle of taxable ability to reduce the real tax burden of the logistics industry and improve the development of China's logistics industry.