Study Of Financial And Tax Institution To Reduce The Tax Cost Of Logistics Industry

The logistics industry is one of the three major producer services in the world.The development level and efficiency of logistics industry play an important role in the speed of commodity circulation and the speed of capital turnover.The development of the logistics industry is not only the need to improve the efficiency of the industry and enhance the competitiveness of the industry,but also the key link for a country to change the mode of economic development and realize the adjustment of the economic structure.Economist Angus Maddison once suggested:in recent decades,the reduction of communication cost and circulation cost is an important contribution factor in the global economic development.In recent years,with the continuous development of the logistics industry,the state has formulated and implemented a series of fiscal and taxation policies to promote the development of the logistics industry,which has effectively promoted the development of the logistics industry.However,with the continuous expansion of the scale of the logistics industry,the logistics industry in the tax cost of more and more problems,for example,the existence of tax burden,government funds,administrative fees,social insurance charges too high proportion,resulting in the cost of the logistics industry burden,affect the overall efficiency of logistics operation to improve.It needs in-depth and systematic research on fiscal policy to promote the logistics industry to reduce the cost,reduce the scope of analysis of the logistics industry tax cost and the necessity of fiscal policy to use fiscal policies and tax policy recommendations put forward to reduce the tax cost of the logistics industry,in order to reduce the tax cost burden of logistics,improve logistics operation efficiency and quality of service.This paper first defines the related concepts of logistics tax cost,including the concept of logistics industry and the concept of tax cost,and clarifies the tax related framework and related costs of logistics industry.This paper introduces the function mechanism of fiscal and taxation policy in the logistics industry,and illustrates that fiscal policy plays a great role in promoting the development of the logistics industry as a means of macroeconomic regulation and control by the government.Secondly,according to the relevant statistical data of the logistics industry,analysis the current situation of logistics industry to bear the tax burden of logistics industry and related government fund income,administrative fees and social insurance charges that the logistics industry not only bear a heavy tax burden,tax and government charges outside,bear the tax cost pressures.The high tax cost caused by China's logistics industry development speed is stagnant,the logistics industry to promote the development of service industry has been slow,also makes commodity prices extremely high,directly weakened our country commodity prices in the international market advantage.Thirdly,the paper introduces the international experience of developing the logistics industry in the typical countries,and concludes that China should regulate the preferential tax policy,strengthen the infrastructure construction,and strengthen the guidance of fiscal policy.Finally,in order to further promote the supply side structural reform,reasons for the current status and main problems of the high cost of logistics industry of our country tax and fiscal policies,the fiscal policy recommendations to reduce the logistics cost of industry tax burden,including enlarging the VAT deduction scope,unified transportation and logistics support services value-added tax and improve and implement the urban land use tax policy;standardize logistics fee system,reducing fees,charges and perfect supervision mechanism and moderately reduce the logistics enterprises to pay social insurance premiums.