摘要
受世界金融危机的影响,作为服务于现代经济的基础性产业,物流业受到了非常严重的冲击。物流业振兴需要完善的税收政策和法规,需要能够促进我国物流业振兴的税收政策。从短期看,要修补现行营业税制,尽量避免重复征税;从长期看,由营业税向消费型增值税发展是改革的趋势;要统一所得税政策,对物流业给予更多优惠;要在土地使用环节进行配套税制改革。
Under the impact of world financial crisis, as one of the infrastructure industry to serve the modem economy, the logistics industry has been very seriously challenged. The revitalization of the logistics industry needs to improve tax laws and regulations. To revitalize the logistics industry, in the short term, it is necessary to amend the existent business tax regulations so as to avoid double taxation; in the long ran, the reform orientation is to transform the business tax to consumption-based VAT tax; the government should give more tax concessions to the logistics industry and unify the income tax policy and supplementary reform the land use aspect.
出处
《中国流通经济》
CSSCI
北大核心
2009年第6期29-32,共4页
China Business and Market
关键词
物流业
振兴
税收政策
税制改革
logistics industry
revitalization： tax policy
tax reform
