A Study On The Tax Policy Promoting The Development Of China's Logistics Industry

As an important component of the tertiary industry, the logistics industry has gotten a rapid development in the worldwide. China's logistics industry started late, but in the context of the reform of the market economy, it has also being a rapid development industry. But compared with the developed countries, there are still a big gap. At present, the development of the logistics industry particularly the modern logistics industry has become a strategic needs, it is the strategic needs of the enterprises to improve economic efficiency and competitiveness, it is also the strategic needs of our country in the transformation of economic development and adjustment of economic structure. However, it is not enough to reply only on the automatic regulation of the market, it is also requires government macro-guidance. Tax could effect economic, as a manager, the government should make full use of the role of the tax policy to promote the development of China's logistics industry.Based on the thought above, the paper could be mainly separated into five parts. Firstly, interpreting the background, significance, the research situation, the research content and the innovations with shortcomings. The second part of the article analyses the theoretical basis as tax could promote the development of logistics. Including theory related to logistics, the basal theory and mechanism of the role of the tax. The theory of the logistics industry includes the content and characteristics of the logistics as well as its position in the national economy, the theoretical basis for the tax to promote development of the logistics industry includes tax can promote the upgrading of industrial structure and promote the supply and demand balance, the mechanism mainly refers to the necessity and possibility that tax could promote the development of the logistics, it also describes its effects. The third part describes the taxation forms that China's logistics industry refers to, including the business tax, value-added tax, income tax, urban real estate tax and the use tax on land. At last, the effects to the logistics of these taxes are analysed. The fourth part is mainly on the tax policy of the other countries which we should learn to, containing Holland and Singapore as well as some other countries' tax measures. The last part is for the development suggestions of China's logistics industry, relating to business tax, value-added tax, income tax, urban real estate tax and the use tax on land.The innovation of this paper lies in the analysis of the mechanism of the role that tax could promote the logistics industry. It is based on Marxist reproduction theory and Keynesian tax theory, describing in the perspective of market failure and catch-up strategy. In addition, the suggestions that improve the logistics are given in recent and long-term point of view. At present, suggestions are given by analyzing the logistics pilot, for it is a trend that value-added tax replace business tax, so the paper also describes the suggestions of the reform in the long term. As there are not many statistics about logistics at present, the above analysis is based on quality, quantitative analysis is not given, which is the article's shortcomings.