Research On The Policies Of Fiscal And Taxiation For The Development Of Modern Logistics Industry In Heilongjiang Province

Modern logistics is one of the important industry of modern service industry, and the famous British economist Angus Maddison wrote in "the history of the world economy in one thousand":in the past 50 years, reducing the cost of communication and transportation made great contribution to the development of the global economy. In recent years, the importance of modern logistics industry in our country is going up, and a series of macroeconomic policies are rolled out to promote the development of logistics industry. Following the pace of our country, Heilongjiang province regards the modern logistics industry as one of the top ten key development industry, and formulated the corresponding development plan, such as the development of logistics industry in the heilongjiang province for "twelfth five-year" plan, notice on printing and distributing the three year plan (2015-2017) of Heilongjiang province to promote the development of logistics industry and the development of logistics industry in Heilongjiang Province in 2015, etc. As an emerging industry, fiscal and taxation policy plays an important role in the development of Modern logistics industry. So it is necessary to have a in-depth study of theoretical issues related to the development of the logistics industry in Heilongjiang Province, and proves that the fiscal and tax policy is necessary and effective in the process of the development of the logistics industry, and clarifies the role and scope of the fiscal and taxation policy.Based on the status of the development of modern logistics in Heilongjiang Province, the external theory, infant industry protection theory, PADI-Clark theorem and regional policy theory, we studied the problems of the current financial and tax policy for modern logistics industry in Heilongjiang Province. It showed that financial investment is insufficient, financial support structure is out of balance, and the tax preferential policies is not enough. And the lack of attention from the government, financial support and preferential policies, unknown tax orientation and limited economic development are the main reasons. By learning the fiscal policy from the United States, Japan and Germany three countries as well as Shanghai, Liaoning and Zhejiang to promote the development of modern logistics industry, we should attach importance to the construction of logistics infrastructure, increase the construction of logistics information platform, strengthen tax policy guidance and rich tax incentives. In conclusion, taking actual situation, problems and causes of Heilongjiang Province into consideration, we put forward countermeasures to improve the financial policy in the development of the modern logistics industry of Heilongjiang Province, including increasing financial investment proportion, innovation of financial support logistics industry development mode, adjusting the financial investment structure, strengthening tax policy orientation and broadening the scope of the tax concessions and intensity of measures. At the same time, we think supporting measures for the development of the modern logistics industry of Heilongjiang Province is necessary.