| With the rapid development of world economic integration, the scale of the logistics industry is expanding, and its concentration further improved. China's logistics enterprises have experienced a relatively slow process of development, from the development of state-owned enterprises to the initial integration, transport loading and unloading, warehousing and dispatching, processing and arrangement, etc. and the integrated operation of the new industries. Government tax policy is not a lot of preferential policies to support the development of the logistics industry, relatively heavy tax burden, tax costs account for a higher proportion of the total cost.MSC Shanghai logistics industry as a company, service-oriented and medium enterprises, in the process of implementing the new income tax law, the author analyzed the actual case of old and new distribution policy between the two from the impact of the implementation of the current situation, and in the new allocation policy suggestions for improvement. Then discussed ways and operational skills of the corporate income tax planning, also should be analyzed and summarized.To implement a new distribution policy and tax planning, financial need to comprehend the idea of the new tax policy and actual status of relevant enterprises, from the overall interests as a starting point, continue to improve. The author of this thesis research process, the proposal to conduct a practice in the MSC, and achieved initial results, indicating that the program has a certain relevance and effectiveness. Also verified to be a deeper work, in the implementation process will be revealed some new issues that require further study to resolve. |