The Research On The Tax Burden Of China's Logisics Industry

Tax burden is the most sensitive issue related to people's livelihood.Currently, logistic industry has been included in national reviving plans. Whether the tax policy is reasonable will effect that if it can promote the logistic industry and achieve the objective of the national reviving plans. Government's tax policies on the logistics industry should be based on the right evaluation of the level of the tax burden as well as the quantitative analysis of the relationship between the level of tax burden and economic growth. Only by doing so can determine the degree of support reasonably and achieve better results. As the logistics industry's statistical system has not been esablished yet, the study on the level of the tax burden of logistic industry is relatively vacant. Meanwhile, due to incomplete date and lack of methodologies, the study on the relationship between the level of the tax burden of logistics industry and economic growth is basically in the blank. Therefore, in this historic opportunity, the correct evaluation of the level of tax burden of logistics industry and the quantitaive analysis on the relationship betwwen the level of the tax burden of logistics industry and economic growth can help us seize the opportunity and provide the theoretical support for government making effective policies. It's very meaningful.In this paper, the author will use qualitative and quantitative analysis method together (but more emphasis on quantitative analysis). Firstly, the author will use the profit margin correction method to evaluate the level of the tax burden of logistics industry; Secondly, based on the analysis of the level of tax burden, she will do the quantitative analysis betwwen the level of the tax burden of logistics industry and economic growth using the various industry data as well as the data of the 50 companies in logistics industry. Through research we can see that the level of the tax burden of the logistics industry is relatively high in consideration of its profitability and there is a negative correlation betwwen the level of tax burden and economic growh. Based on the above conclusions, the author will give some suggestions about some tax problems in logistics industry in the last part of the paper.