物流业税收改革之法律思考

随着中国加入WTO以及全球经济一体化的发展,现代物流在国民经济中的重要作用日益彰显。然而,目前我国物流业尚处于起步阶段,理论界对物流纳税主体的界定未形成共识,物流税收存在着诸多亟待的问题,立法上的不完善已成为严重阻碍物流业发展的瓶颈。因此明确物流的纳税主体,对我国物流税收改革提出相关的立法建议具有重要的现实意义。

Legal Reflections on Tax Reform in Logistics

With China entered into WTO and the development of economic globalization, logistics becomes more and more important in national economy. However, at present the logistics in our country is still in the primary step. There is no common recognition about the taxpayer of logistics in the theories area. There are many problems about the logistics tax revenue needed to solve now. The legislation is not perfect which becomes a serious obstacle for the logistics developing. So that defining the scope about logistics taxpayer clearly and giving some legislation suggestions for our country's logistics tax reform have an important meaning in practice.