摘要
阐述了我国物流行业税收的特点及存在的一些问题,并指出应该从制度建设、法规建设和商户道德建设等方面抓起,切实改变物流行业税收中存在的诸多问题。
In this paper, we pointed out the characteristics of the taxation of the logistics industry of China and the existing problems, and then argued that we should substantially change the many problems in this respect through institution construction, legal construction and business morality construction.
出处
《物流技术》
北大核心
2012年第12期157-159,共3页
Logistics Technology
关键词
物流行业
税收
税收改革
logistics industry
taxation
taxation reform
