Author(s)

Yong Liu, Yumin Li, Xianshun Wang

Corresponding Author

Yong Liu

Abstract

Logistics is the artery of national economy, the connecting link between the various parts of the national economy, the premise of ongoing production process, and also the realization of commodity circulation material foundation (Jiehe Cui, 2010). Logistics constructs a large network of transport by railway, highway, aviation, waterways, pipelines in the world, goods continue to flow in the large transportation network around the world, which supports normal operation of industries and enterprises. In the 21st century, China's economic development maintains rapid and healthy situation, along with the electronic commerce developing of China, logistics industry faces with important development opportunities. Especially rural logistics and retail logistics will continue to keep hot, logistics enterprise development prospects can be described as a bright future. This tax reform has brought the key development opportunities for logistics. In the long run, it is bound to lay a solid foundation for the development of the logistics industry.

Keywords

Logistics industry, tax, value-added tax, replace the business tax with a value-added tax.