Research Tax Law System Of Modern Logistics Industry Under The Tax Efficiency Perspective

With the development of global economic processes, the rapid development of market economy, the logistics industry due to its own rapid development momentum became the leading production and consumption and promote economic growth further impetus to the development of the national economy plays an important effect.With other modern emerging industries, the development of modern logistics industry is socialized production and product specialization resulting from the rapid development of the national economy. In recent years, China’s logistics industry showing a rapid development momentum, expanding the scale of logistics activities,logistics, transport infrastructure and logistics support to further build the railways,highways, waterways, air and pipeline five modes of transport logistics and transport system. However, compared with other industries, the logistics industry in China’s economic structure is still in the less mature stage. Some problems arising during the development of the logistics not been properly handled, such as: the high cost of logistics low profits, unreasonable logistics resources and planning behind the economic inefficiency caused by information and so on. Therefore, we should vigorously develop modern logistics industry will have to rely on the support of national policy, in particular through tax incentives applied to the modern logistics industry, the use of reasonable tax collection model to guide the development of modern logistics industry.In this paper, starting from the principle of tax efficiency, the first principle of tax efficiency and logistics theory to analyze the connotation, characteristics, meaning the development of other aspects of the logistics industry to define, and secondly from the economic efficiency and administrative efficiency of the two aspects of the taxation of Availability of modern logistics industry tax law system, which summed up China’s modern logistics industry tax law system in the existing problems, and compared with the taxation of foreign legal systems, put forward reasonable proposals to improve China’s modern logistics industry tax law system.