试析现行税收制度对物流业发展的影响  

Analysis of the Influence of Present Tax System on Logistics Development

作　　者：姚旭[1] 

机构地区：[1]哈尔滨金融高等专科学校,黑龙江哈尔滨150030

出　　处：《物流科技》2007年第5期137-139,共3页Logistics Sci-Tech

摘　　要：随着企业经营活动范围的不断扩大、流通速度的不断提高,对物流这一新兴产业有了越来越高的要求,但是,由于我国物流业起步较晚,市场尚未成熟,因此需要在各个方面对物流业的发展进行规范和引导。本文主要从现行税收制度入手探讨了目前物流企业的税收负担、现行税收制度存在的问题及改进的思路。As a rising industry, the logistics is required higher and higher while the range of corporation management and logistics sPeed became faster and faster. Because the logistics industry： in our country starts late, the market is not mature, so the logistics development is required to be regulated and led from many sides. This paper discusses the current tax burden of logistics companies, the deficiency in present tax system and how to improve it.

关 键 词：税收制度 物流 发展 

分 类 号：F810.422[经济管理—财政学]