Research On Fiscal And Taxation Policies To Promote The Development Of Modern Logistics Industry In Hainan Free Trade Por

Since the concept of Hainan Free Trade Port was proposed in 2018,building Hainan Island into a world-class free trade port with Chinese characteristics has become China’s national strategy.The modern logistics industry is the basic and leading industry of economic development,and it plays a decisive role in the good operation and sustainable development of Hainan Free Trade Port.In the process of guiding the development of modern logistics industry,fiscal policy and tax policy play an extremely important role,so the purpose of this article is to analyze the current situation of the modern logistics industry and its fiscal and taxation policies in Hainan Free Trade Port,and put forward perfect suggestions for fiscal and taxation policies,in order to promote the sustainable and healthy development of modern logistics industry and lay a solid foundation for the construction of a world-class free trade port.Firstly,the concepts of free trade port and modern logistics industry are explained and defined,the theoretical basis of fiscal and taxation policies to promote the development of modern logistics industry,and the influence mechanism of fiscal and taxation policies on the development of modern logistics industry are explained.The development status of Hainan Free Trade Port is introduced,and then the development of modern logistics industry in the free trade port is analyzed by establishing a SWOT model.The fiscal and taxation policies of the modern logistics industry of Hainan Free Trade Port were analyzed,and the multiple linear regression model was constructed to analyze the impact of fiscal and taxation policies on the development of modern logistics industry,and the empirical results showed that the tax burden of the industry and the government’s financial intervention had a significant impact on the development of modern logistics industry,and finally the problems existing in the fiscal and taxation policies of modern logistics industry of Hainan Free Trade Port were analyzed.This paper summarizes the fiscal and tax policy experience of three successful foreign free trade ports in the Netherlands,Hamburg and Singapore,which have developed modern logistics industry.It puts forward fiscal and taxation policy suggestions to promote the development of modern logistics industry in Hainan Free Trade Port.This paper argues that we should increase financial investment in logistics talent training and advanced logistics technology innovation and application,and adjust the financial investment structure for logistics infrastructure to focus on port construction and logistics park construction.It is necessary to actively respond to the potential threat of the "Pillar II Rule" to the construction of the Hainan Free Trade Port,and at the same time increase tax incentives for warehousing logistics,green logistics and third-party logistics according to the characteristics of the development of the free trade port.