The Optimal Taxation of Logistics Industry in China

Abstract The 12th Five-Year Program of People’s Republic of China’s National Economic and Social Development stressed that “vigorously develop modern logistics industry”, tax issue is very important to the development of the logistics industry. At present, the study of the tax burden on China’s logistics industry is almost blank. By using Cobb-Douglas production function expansion mode, this paper estimates the optimal tax burden level of China’s logistics industry, and puts forward recommendations to improve the tax policy of the logistics industry.