第三方物流行业涉税风险思考  

Thoughts on Tax-Related Risks in Third-Party logistics Industry

作　　者：施天珠 SHI Tianzhu(Shiliang School of Law,Changzhou University,Changzhou 213000,China)

机构地区：[1]常州大学史良法学院,江苏常州213000

出　　处：《物流科技》2023年第22期72-75,共4页Logistics Sci-Tech

基　　金：2022年江苏省研究生科研与实践创新项目“税收违法黑名单制度法律规制研究”(KYCX22_3131)。

摘　　要：数字经济的飞速发展以及“互联网+”新业态的形成,给第三方物流行业带来了巨大的发展前景,也对第三方物流行业的纳税活动提出了更高的要求。第三方物流行业存在一些涉税风险,包括开票内容与实际不符、非法出售或购买发票、虚假抵扣等,给企业带来了较大的法律风险。为规范第三方物流行业健康发展,文章从探求物流行业涉税风险的成因出发,从第三方物流企业、税务机关、税收政策三个角度出发提出建议,为推动第三方物流行业的持续发展奠定了坚实的基础。The rapid development of the digital economy and the formation of the new format of Internet Plus have brought great prospects for the development of the third-party logistics industry,which also puts forward higher requirements for the tax activities of the third-party logistics industry.There are some tax-related risks in the third-party logistics industry,including inconsistency between the invoicing content and the actual situation,illegal sales or purchase of invoices,false deductions and so on,which bring greater legal risks to enterprises.In order to standardize the healthy development of the third-party logistics industry,the paper starts from exploring the causes of tax-related risks in the logistics industry,and puts forward suggestions from three perspectives of third-party logistics enterprises,tax authorities,and tax policies,so as to lay a solid foundation for promoting the sustainable development of the third-party logistics industry.

关 键 词：第三方物流 涉税风险 物流行业发展 

分 类 号：F812.42[经济管理—财政学]