Research On Tax Policy To Promote The Development Of Car-free Carriage Logistics In China

Since the reform and opening up,with the continuous improvement of China's highway infrastructure construction and transportation system,the national highway mileage continues to grow,the highway transportation network continues to mature,the road traffic conditions continue to improve,and the transportation capacity is improving year by year.Behind the rapid development of highway infrastructure in China,highway freight transportation is still faced with many problems,such as high logistics cost,asymmetric supply and demand information,low cargo capacity and high return empty vehicle rate.The high logistics cost and high no-load rate of highway freight transportation reflect the serious information asymmetry between supply and demand of highway transportation in China.Compared with the mature highway transport modes in developed countries such as the United States,France and Japan,the highway transport mode in China still needs to be further improved in the construction of information platform.At present,due to the continuous development of Internet information technology and intelligent level,China's road freight information technology is constantly improving.Road freight logistics new model is also gradually developed and mature.Robinson's model of non-vehicle carrier entered the Chinese road freight market,which set off a technological revolution in the logistics industry.Car free carrier model can road capacity resource integration,online trading,in road management,online electronic receipt,online payment and settlement,the insurance and freight for the whole transaction both sides authentication and other transportation services,effectively implement information sharing of supply and demand,two-way choice and real-time control,transportation information to solve the problem of road transport of goods such as low efficiency,it is of great significance.At present,the mode of car-free carrier logistics is in the stage of pilot development in our country,our government departments must issue relevant tax preferential policies to ensure the rapid landing of car-free carrier logistics,promote the rapid development of car-free carrier logistics in our country,and accelerate the optimization and upgrading of highway logistics and transport structure.The main structure of this paper is divided into six parts,introduction and five chapters.The introduction mainly introduces the topic background and research significance of the paper,summarizes the research status of domestic and foreign scholars,explains the research content and structure of the paper,and summarizes the innovation points and shortcomings of the paper.The first chapter analyzes the tax policy theory of the development of the car-free transport logistics,mainly introduces the basic concept and business model of the car-free carrier,makes a comparative analysis of the car-free transport logistics and other transport organization models,and introduces the action mechanism of the tax policy involved in the development of the car-free transport logistics.The second chapter introduces the development status of China's car-free logistics and analyzes the problems existing in the tax policy of car-free logistics.The third chapter mainly carries on the case analysis to the non-vehicle transportation pilot enterprise,introduces the basic situation of the pilot enterprise,the profit model and the business process,through the analysis of the enterprise management situation,summarizes the tax policy problems faced by the non-vehicle transportation pilot enterprise and the existing tax risk points.The fourth chapter introduces the development experience of carless transport logistics in developed countries,studies the tax policies of carless transport logistics in developed countries,and summarizes the beneficial enlightenment of international experience to the development of carless transport logistics in China.The fifth chapter analyzes the four aspects of value-added tax,enterprise income tax,other fiscal and taxation policies and tax collection and management,and puts forward tax policy Suggestions to promote the development of car-free transport logistics in China.This paper is launched under the background of "improving quality and increasing efficiency" in the logistics industry.This paper makes a comprehensive analysis of the current situation of the development of the car-free transport logistics in China,and points out that the tax policy can promote the development of the car-free transport logistics.By analyzing relevant tax policies,the paper summarizes the deficiencies of current tax policies in promoting the development of car-free transport logistics.Combined with the successful experience of the United States,France,Japan and other developed countries in the development of the car less carrier,put forward to promote the development of China's car less transport logistics tax policy recommendations,formed a complete set of tax policy theoretical research results.