我国物流业税收政策绩效评价研究

物流业作为生产与消费联动的重要行业,对经济增长有着重要功用。该文运用宏观税收负担率、边际税收负担率、税收变动率、资产税收负担率与税收增长系数等物流业税收政策绩效评价指标,对中国物流业的税收政策绩效展开实证分析。分析结果证实,在物流业中,交通运输、邮政与仓储业的税收负担较大,中西部地区物流业整体税收负担重于东部地区。因此建议逐步将物流业全盘纳入增值税范围,采取物流业营业税试点扩容、财政管理体制的改革,运用企业所得税政策扶持物流业发展,加大对中西部地区物流业发展的税收支持力度等举措来推动物流业的发展,降低消费成本,促进产业结构调整与经济增长。

Research of Performance Appraisal of Logistics Tax Policy in China

Logistics is an important industry connecting production and consumption and plays an important role in economic development. The essay uses indexes of performance appraisal of logistics tax policy, such as macro- tax burden rate, marginal tax burden rate, tax change rate, asset tax burden rate and tax increasing co efficiency to make an empirical analysis on the performance of logistics tax policy in China. The results show that the tax burdens of logistics such as transportation, postal and warehouse industries are heavy~ the whole tax burden of logistics in central and western China is heavier than that in eastern China. So the essay proposes to cover logis- tics with value-added tax and increase the experimental exercise tax of logistics, to reform financial management system, to take use of enterprise income tax so as to promote logistics,to give more tax support on the logistics in central and western China to push logistics development, to decrease consumption cost, to adjust industrial struc- ture and to promote economic development.