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物流供需培育及税收与物流业发展

Study on the Development of Logistics Industry:Taxation Perspective
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摘要 物流供需的培育是物流业发展的原动力,却没有得到更多研究者的关注。文中从物流供需培育的重要性出发,指出税收是培育物流供需的重要途径。并针对目前我国物流业发展中存在的税收问题,提出了相应的物流税制改革建议。 Nurturing the supply and demand of logistics is the driving force of the development of the logistics industry,but researchers did not pay more attention.The paper focuses on the development of logistics industry based on taxation perspective.Taxation problems in developing logistics are listed as:the phenomenon of paying taxes repeated is serious;comprehensive tax burden is relatively high;difficulties in collection and management and tax loopholes exist.Advices to developing logistics in tax perspective are taken.
出处 《物流工程与管理》 2010年第8期23-25,共3页 Logistics Engineering and Management
关键词 物流业 税收 供需培育 logistics industry Taxation nurturing the supply and demand
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