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Analysis on the Effect of the New Law of Logistics Enterprise's Income Tax in Tax Management

Wang Yao-qiu

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Abstract

According to the law and items of the new income tax,considering the character of logistics and starting from the two factors: the rate and deduction,which effect the taxable incomes,the paper analyzes and compares the different tax rates and tax burden between the new income tax law and the old and discusses the policy guidance of the new law to the logistics industry.

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What this paper is about

According to the law and items of the new income tax,considering the character of logistics and starting from the two factors: the rate and deduction,which effect the taxable incomes,the paper analyzes and compares the different tax rates and tax burden between the new income tax law and the old and discusses the policy guidance of the new law to the logistics industry.

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Available abstract

According to the law and items of the new income tax,considering the character of logistics and starting from the two factors: the rate and deduction,which effect the taxable incomes,the paper analyzes and compares the different tax rates and tax burden between the new income tax law and the old and discusses the policy guidance of the new law to the logistics industry.

Key concepts: Taxable income, Tax law, State income tax, Value-added tax, Business, International taxation, Double taxation, Ad valorem tax

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