Research On Fiscal And Taxation Policies To Promote The Development Of Logistics Industry In Guizhou Province

Logistics is a basic industry that supports the development of national economy and is often referred to as the "third profit source" to promote the economic development of a country or a region.With the continuous development of economic technology,the importance of logistics industry is becoming more and more prominent,and the state has paid more and more attention to the development of logistics industry.During the 13 th five-year plan period,the state attaches great importance to the development of logistics industry,taking it as the key task of reducing costs,making up the shortboard and advancing the supply-side structural reform.Guizhou province is located in the southwest region of China,mountainous terrain is more,the transportation is inconvenienced,the development of the logistics industry in guizhou province is slow.In recent years,the government departments of guizhou province have strengthened their attention to the development of logistics industry and introduced a series of policy measures,but some problems remain unresolved.Based on this,the author intends to study the development of logistics industry in guizhou province,and put forward some proposals for fiscal and taxation policies.This paper mainly starts from the current situation of logistics industry in guizhou province,analyzes the present situation and finds the problem.Pointed out that has plagued the problem of the logistics industry development in guizhou-high logistics costs,logistics infrastructure were the major influencing factors of the problem of investment,financing cost of logistics enterprises and the logistics industry in guizhou tax burden.For these problems,this paper USES the data analysis method,this method is obtained by collecting,measuring data,and in the form of tabulation,graphics to describe the data central tendency and the present,can more clearly reflect the problems existing in the logistics industry present situation in guizhou.On the basis of analysis on the tax burden of guizhou province logistics industry,is the southwest region,eastern and central regions have local representative provinces listed the data in the logistics company's financial statements,by measuring their turnover tax,enterprise income tax tax rate and the total tax rate,the transverse comparison of through regional internal longitudinal comparison of various provinces and regions,to measure the tax burden of logistics industry in guizhou.The study found that in the horizontal comparison,the average turnover tax in the southwest washigher than that in the eastern and central regions.Longitudinal comparison,the tax tax rate is higher than in the southwest of guizhou province of the average of the turnover tax,tax cost of guizhou province are still relatively high,for the formulation of policy recommendations for the rest of the article pointed out the direction.Then,the experience of the development of logistics industry in the United States,Germany and Japan was analyzed and summarized.Finally,in the analysis of the problem,combined with foreign experience,the author puts forward the tax policy Suggestions to promote the development of logistics industry in guizhou province.