完善物流税收政策的研究  

Research into the Perfection of Logistic Tax Policy

作　　者：吴才明[1] 肖勇军[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243002

出　　处：《安徽工业大学学报（社会科学版）》2007年第6期50-51,共2页Journal of Anhui University of Technology：Social Sciences

摘　　要：物流税收体制的不完善,物流企业偷税漏税、税负过重、税负不公平等问题,阻碍了我国物流业的进一步发展。应对现行物流税收政策做适当的调整,以为我国物流业的进一步发展创造良好的环境。The imperfection of logistic tax policy, the evasion of taxes, heavy and unfair taxation in logistic companies seriously impede the further development of logistics. The appropriate regulation of present logistic tax policy can create favorable environment for the further development of it.

关 键 词：物流业 物流税收 政策 

分 类 号：F812.0[经济管理—财政学]