摘要：物流是连接生产、交换、消费等环节，并提供物流专业化服务的一系列活动的集合，因此物流行业不单单包括交通运输业一种，概括说来它还包括：代理业、仓储业、流通加工业、配送业、物流信息业等，共六大业态。随着物联网等科技的发展，现代物流业的健康持续发展已经成为一种必需，但是从当前现状来看，物流业发展的基础仍然比较薄弱，并且面临的税费负担比较重，内忧外患导致物流企业当前的经济增长力不足。
本文从物流企业所面临的税收负担角度展开研究，分析问题所在；之后从政策方向着手找出对策，为物流企业健康发展找到出路。首先，本文简述了物流、第三方物流、物流企业、物流产业等相关理论，从概念上帮助我们了解现代物流的涵义，为接下来分析物流业税收负担打好理论基础；然后，根据现代物流企业所面临的营业税、所得税、运输发票开具和使用、其他相关小税种等多方面存在的问题，分析了物流企业所面临的的税收负担；最后针对前述问题，对应地从统一营业税税率、扩大外包差额征税试点企业的范围、所得税适应微小企业税率、放宽企业所得税统一汇算清缴条件等等方面，提出具有导向作用的政策性意见。最后根据前述内容给予总结并针对研究不足予以说明。
关键词：物流业；税收负担；政策取向
Abstract：Logistics is a searvice process that connects the taches such as production,exchange and consumption. It also provides professional logistics services,thus the modern logistics indusry is not only including the transportation,it also includes:agency,warehousing,distrbution processing,distrbution industry,logistics information,a total of six major forms.Aof the long with the development of technology about Internet ,keeping modern logistics industry healthy and sustainable has become a necessary ,however ,the basis for the development of the logistics industry is still a relatively weak as the current situation . The logistics so industry also bears heavy taxes . After all . this industry suffers home and aboard which takes it many economic growth problems .
This article begins research mainly from the part of taxes that logistics industry bears , it trys to find a way to help this industry extend development road politically . First of all , this article briefly describes logistics ,third-party logistics , logistics companies , logisitics industry and so on . The aim is to explain modern logistics from concept and set theoretical foundation for analysising logistics tax burden .Then , from problems the logistics companies face with such as business tax ,income tax , other related small tax and how to use shipping invoice . This article analysises taxes this industry burdened ,roundly . Lastly ,against tax problems ,this article put up some suggestions ,as follws : uniforming the tax rate , extending the scope of pilot enterprises that outsourcing the difference tax , making income tax adapt to tiny corporate tax rate , relaxing the requirements of uniforming the income tax’s final settlement ,issuing transportation invoice .Finally , summarize and outlook.
Keywords: Logistics industry; The tax burden; The policy orientation
