物流产业税负的现状调查及税收政策调整的研究.docVIP

物流产业税负的现状调查及税收政策调整的研究 　　摘 要：物流产业涉税种类很多，税负较重，制约了物流业的发展。国家“营改增”政策的实施，从大多企业的反应来看，并没有达到预期的效果。很多企业渴望税收优惠政策和税收补贴政策的出台，以减轻物流企业的负担。政府可以通过健全可抵扣进项机制，进一步扩大抵扣范围，提高物流产业的效益。 　　关键词：物流；税负；重复征税 　　Abstract： Due to the logistics industry involves various types of tax， the tax burden is very heavy which has restricted the development of the logistics. From the view of most enterprises reaction， the implementation of the national “camp to add” policy did not achieve the desired results.Enterprises urgently need a perfect tax policy adjustment to reduce the logistics burden.The government can improve the deduct