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International Conference on Engineering and Business Management (EBM 2010 PAPERBACK)

Chengdu,China,China,3.24-3.26,2010

ISBN: 978-1-935068-05-1 Scientific Research Publishing, USA

Paperback 6066pp Pub. Date: March 2010

Category: Engineering

Price: $280

Title: The Calculation and Evaluation of Tax Burden of Chinese Logistics Industry
Source: International Conference on Engineering and Business Management (EBM 2010 PAPERBACK) (pp 2711-2714)
Author(s): Dongmei WANG, School of Economics and Management, Beijing Jiaotong University, Beijing, China
Songdong JU, School of Economics and Management, Beijing Jiaotong University, Beijing, China
Abstract: Abstract: According to the traditional indicators in evaluating the taxation burden, the taxation burden of logistics industry in China is lower than average level of sociaty. However, the factors such as investment and profit margin have not been considered in the traditional methods. Based on the Marxist political economics, we get a new method, profit-balance-adjustment, which is the revise of the traditional one. The new method is used to evaluate and analyze the taxation burden in logistics industry, and the research indicates that the taxation burden of logistics industry in China is rather heavy considering the profit margin. To promote the development of logistics industry, the state would better have more tax incentives on logistics industry.
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