RESEARCH ON TAX BURDEN OF TRANSPORTATION AND STORAGE INDUSTRY IN CHINA

摘要：

Using traditional methods to evaluate the tax burden level of Transportation and Storage Industry has some great defect; this paper used Modified Method of the Excess Profits to evaluate the tax burden level of Transportation and Storage Industry in China, and found that the tax burden of Transportation and Storage Industry is heavy. By analyzing the problems of the existing tax policy in Transportation and Storage Industry, we proposed appropriate countermeasures.

关键词： Transportation and Storage Industry Tax Burden Tax Problems Countermeasures

作者: Wang Dongmei Zhou Cairong Ju Songdong

作者单位: School of Economics and Management, Beijing Jiaotong University, Beijing, China

会议类型: 国际会议

会议名称: 13th International Conference on Enterprise Information System(第13届企业信息系统国际会议 ICEIS 2011)

会议地点: 北京

会议语种:英文

页码: 1162-1166

在线出版日期: 2011-06-08（万方平台首次上网日期，不代表论文的发表时间）