Tax Predicament And Reconstruction Of Chinese Modern Logistics Industry

Through analyze the ten chronic diseases of logistics industry, we can come to conclusion that the original problems are the cost. The toll fee, high fine, entrance fee and double taxation press the logistics industry like heavy mountains. So high cost has seriously block the development of logistics industry. Because this also drive the price of commodities, so the voice of tax reduce is becoming more and more stronger.This paper mainly analyses the tax tax policy which is maken for the difficulties of the modem logistics industry is facing. I will put forward my suggestions through analyzing the policy effects of taxation. Following the parts of the set:The first part, introduction. This part mainly discusses the research background and object, the literature review of the domestic scholars study about this project, these research ideas and methods and the innovation and inadequacy.The second part, the development process and present situation of modern logistics. I will introduce the development process of logistics industry from traditional logistics to modern logistics, sum up the development of modern logistics industry characteristics and patterns as well as on economic contributionThe third part, the modern logistics industry is facing the plight of the tax. In the first section, the current tax policy will be introduced by two parts:GST policy and Income tax policy. Take the positive effect of the current policy for example. In the second quarter tax trouble except that GST and income tax difficulties, but also to join the modern logistics industry tax idea and tax system lag and management dilemmaThe fourth part, the tax policies of international modern logistics industry. To undertake writing ideas and segmental pattern of the third part, foreign experience introduction is summarized as GST and income tax two parts also. The fifth part, the construction of tax policy about China’s modern logistics industry. Through drawing lessons from foreign taxation policies summarized two angle cuts:GST tax and Income tax reduction. In the end corresponding to the modern logistics industry and the implementation of value-added tax feasibility to undertake brief analysis.Conclusion:Based on the modern logistics industry tax policy tax policy burden that the effect still exists just passable place, so the tax authority not only from the difference between the tax cuts for industry, but also from the perspective of income tax. At the end of the logistics industry into the scope of value-added tax law feasibility undertook brief analysis.