| 物流产业税负现状调查及税收政策调整研究 |
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| 引用本文： | 殷鑫鑫,倪卫红,赵煜. 物流产业税负现状调查及税收政策调整研究[J]. 科技创新与应用, 2014, 0(8): 253-255 |
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| 作者姓名： | 殷鑫鑫 倪卫红 赵煜 |
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| 作者单位： | 南京工业大学经济与管理学院工业工程系; |
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| 基金项目： | 江苏省社会科学基金项目,基金号:10EYB011,“江苏产业集群发展模式及成功经验研究” |
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| 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。
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| 关 键 词： | 物流 税负 重复征税 |
Tax Investigation on the Current Situation of Logistics Industry and Tax Policy Adjustment |
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| Yin Xin-xin,Ni Wei-hong,Zhao Yu. Tax Investigation on the Current Situation of Logistics Industry and Tax Policy Adjustment[J]. Technology Innovation and Application, 2014, 0(8): 253-255 |
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| Authors: | Yin Xin-xin Ni Wei-hong Zhao Yu |
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| Affiliation: | (College of Economics and Management, Nanjing University of Technology, Nanjing, China) |
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| Abstract: | Due to the logistics industry involves various types of tax, the tax burden is very heavy which has restricted the de- velopment 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 deductible input mechanism, further expanding the scope of the deduction to improve logistics effi- ciency. |
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| Keywords: | Logistics Tax Burden Double taxation |
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