我国物流产业发展中现行税收制度问题研究

发布时间：2018-02-08 15:44

本文关键词： 物流产业现行税收制度税负流转税营业税　出处：《物流技术》2013年05期 　论文类型：期刊论文

【摘要】：现阶段我国税收制度结构中还没有专门针对物流产业的税收政策,其主要分散在相关税收制度法规和政策之中。分析了我国物流产业现行税收制度的结构及税务管理状况,指出了物流产业中税收主体的税负过重、税负分布不公平以及存在重复征税等问题,同时物流税务管理上存在着发票管理混乱、纳税地点方式不明确等问题,说明现有物流税法制度不能有效地引导和规范物流企业的纳税行为并树立良好导向。最后对现行税收制度下物流企业的涉税行为选择进行实证研究,通过对物流企业涉税选择行为的具体分析和计算来说明制定一部健全完善的税法细则并予以严格执行对于防范或杜绝纳税主体通过涉税选择获取不正当利益的作用和意义。
[Abstract]:At present, there is no tax policy for logistics industry in the tax system structure of our country, which is mainly scattered in the relevant tax system laws and policies. This paper analyzes the structure and tax management status of the current tax system of logistics industry in China. The paper points out that the tax burden of the main body of tax in the logistics industry is too heavy, the distribution of tax burden is unfair, and there are some problems such as repeated taxation. At the same time, there are some problems in the tax administration of logistics, such as the confusion of invoice management and the unclear way of paying taxes. It shows that the current logistics tax law system can not effectively guide and standardize the tax behavior of logistics enterprises and establish a good guidance. Finally, the paper makes an empirical study on the choice of tax-related behavior of logistics enterprises under the current tax system. Through the concrete analysis and calculation of the tax-related selection behavior of logistics enterprises, this paper explains the function and significance of making a sound and perfect detailed rules of tax law and strictly enforcing them to prevent or prevent the tax payers from obtaining improper benefits through the tax-related choice.
【作者单位】：河南铁路集团有限责任公司;
【分类号】：F812.42;F253.7

【参考文献】