Abstract
Purpose: Putting forward policy proposes to improve the tax policy of the logistics industry. Design/methodology/approach: Based on Cobb-Douglas production function model, combined theoretical analysis, this paper puts forward Cobb-Douglas production function expansion model, and using the function estimates the optimal tax burden level of China's logistics industry. Findings: The result of empirical analysis on the state-owned companies and the listed companies of transportation and storage industry show that, the actual tax burden of China's logistics industry is higher than the optimal taxation. This implies that tax problem has restricted the normal operation of the logistics industry in China. Research limitations/implications: Affected by lack of Chinese logistics industry statistics, we only estimate the optimal taxation of state-owned logistics enterprises and listed companies of logistics. But, the two samples are the main force of the logistics industry in China, and the optimal tax calculation result is close, so we can believe that the calculation results are representative. Originality/value: At present, the study of the tax burden on China's logistics industry is almost blank. This research estimates the optimal tax burden level of China's logistics industry, and puts forward recommendations to improve the tax policy of the logistics industry.
Highlights
The logistics industry in China is still in the early stage, is a new industry, but it links the social production and circulation, it has an important function on the smooth operation of social economy, it will become an accelerator to promote economic development
Based on the theoretical analysis, I put forward the model used in this paper——Cobb-Douglas production function extension mode
Affected by lack of Chinese logistics industry statistics, we only estimate the optimal taxation of state-owned logistics enterprises and listed companies of logistics
Summary
The logistics industry in China is still in the early stage, is a new industry, but it links the social production and circulation, it has an important function on the smooth operation of social economy, it will become an accelerator to promote economic development. The problem of tax burden is always the most acute, the most sensitive part that relates to the people's livelihood Because it doesn't only constitute a state tax policy and the core content of the tax system, and closely related with economic growth and social stability. The problems existing in the tax policy system of logistics industry become the bottleneck of influence the development, the tax system of the logistics needs to be optimized. Business tax change VAT is a major reform of promoting the economic structure adjustment and accelerating the transformation of the economic development, is the important content of the structural tax cuts. How to use the opportunity of this reform, solve the tax problems that inhibit the development of logistics industry, it is an urgent need to study the issue
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