The optimal taxation of logistics industry in China

Purpose: Putting forward policy proposes to improve the tax policy of the logistics industry. Design/methodology/approach: Based on Cobb-Douglas production function model, combined theoretical analysis, this paper puts forward Cobb-Douglas production function expansion model, and using the function...

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Authors: Dongmei, Wang, Cairong, Zhou, Hejie, Sun
Format: article
Publication Date:2014
Country:España
Institution:Universitat Politècnica de Catalunya (UPC)
Repository:UPCommons. Portal del coneixement obert de la UPC
Language:English
OAI Identifier:oai:upcommons.upc.edu:2099/14718
Online Access:https://hdl.handle.net/2099/14718
Access Level:Open access
Keyword:Business logistics -- China
China -- Fiscal policy
Logistics industry
Optimal taxation
Production function
China
Logística (Indústria) -- Xina
Xina -- Política fiscal
Àrees temàtiques de la UPC::Economia i organització d'empreses::Direcció d'operacions::Modelització de transports i logística
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oai_identifier_str oai:upcommons.upc.edu:2099/14718
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repository_id_str
spelling The optimal taxation of logistics industry in ChinaDongmei, WangCairong, ZhouHejie, SunBusiness logistics -- ChinaChina -- Fiscal policyLogistics industryOptimal taxationProduction functionChinaLogística (Indústria) -- XinaXina -- Política fiscalÀrees temàtiques de la UPC::Economia i organització d'empreses::Direcció d'operacions::Modelització de transports i logísticaPurpose: Putting forward policy proposes to improve the tax policy of the logistics industry. Design/methodology/approach: Based on Cobb-Douglas production function model, combined theoretical analysis, this paper puts forward Cobb-Douglas production function expansion model, and using the function estimates the optimal tax burden level of China's logistics industry. Findings: The result of empirical analysis on the state-owned companies and the listed companies of transportation and storage industry show that, the actual tax burden of China's logistics industry is higher than the optimal taxation. This implies that tax problem has restricted the normal operation of the logistics industry in China. Research limitations/implications: Affected by lack of Chinese logistics industry statistics, we only estimate the optimal taxation of state-owned logistics enterprises and listed companies of logistics. But, the two samples are the main force of the logistics industry in China, and the optimal tax calculation result is close, so we can believe that the calculation results are representative. Originality/value: At present, the study of the tax burden on China's logistics industry is almost blank. This research estimates the optimal tax burden level of China's logistics industry, and puts forward recommendations to improve the tax policy of the logistics industry.Peer ReviewedOmniaScience20142014-05-0120142014-05-29journal articlehttp://purl.org/coar/resource_type/c_6501NAhttp://purl.org/coar/version/c_be7fb7dd8ff6fe43info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/2099/14718reponame:UPCommons. Portal del coneixement obert de la UPCinstname:Universitat Politècnica de Catalunya (UPC)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution-NonCommercial 3.0 Spainhttp://creativecommons.org/licenses/by-nc/3.0/es/info:eu-repo/semantics/openAccessoai:upcommons.upc.edu:2099/147182026-05-27T15:37:01Z
dc.title.none.fl_str_mv The optimal taxation of logistics industry in China
title The optimal taxation of logistics industry in China
spellingShingle The optimal taxation of logistics industry in China
Dongmei, Wang
Business logistics -- China
China -- Fiscal policy
Logistics industry
Optimal taxation
Production function
China
Logística (Indústria) -- Xina
Xina -- Política fiscal
Àrees temàtiques de la UPC::Economia i organització d'empreses::Direcció d'operacions::Modelització de transports i logística
title_short The optimal taxation of logistics industry in China
title_full The optimal taxation of logistics industry in China
title_fullStr The optimal taxation of logistics industry in China
title_full_unstemmed The optimal taxation of logistics industry in China
title_sort The optimal taxation of logistics industry in China
dc.creator.none.fl_str_mv Dongmei, Wang
Cairong, Zhou
Hejie, Sun
author Dongmei, Wang
author_facet Dongmei, Wang
Cairong, Zhou
Hejie, Sun
author_role author
author2 Cairong, Zhou
Hejie, Sun
author2_role author
author
dc.subject.none.fl_str_mv Business logistics -- China
China -- Fiscal policy
Logistics industry
Optimal taxation
Production function
China
Logística (Indústria) -- Xina
Xina -- Política fiscal
Àrees temàtiques de la UPC::Economia i organització d'empreses::Direcció d'operacions::Modelització de transports i logística
topic Business logistics -- China
China -- Fiscal policy
Logistics industry
Optimal taxation
Production function
China
Logística (Indústria) -- Xina
Xina -- Política fiscal
Àrees temàtiques de la UPC::Economia i organització d'empreses::Direcció d'operacions::Modelització de transports i logística
description Purpose: Putting forward policy proposes to improve the tax policy of the logistics industry. Design/methodology/approach: Based on Cobb-Douglas production function model, combined theoretical analysis, this paper puts forward Cobb-Douglas production function expansion model, and using the function estimates the optimal tax burden level of China's logistics industry. Findings: The result of empirical analysis on the state-owned companies and the listed companies of transportation and storage industry show that, the actual tax burden of China's logistics industry is higher than the optimal taxation. This implies that tax problem has restricted the normal operation of the logistics industry in China. Research limitations/implications: Affected by lack of Chinese logistics industry statistics, we only estimate the optimal taxation of state-owned logistics enterprises and listed companies of logistics. But, the two samples are the main force of the logistics industry in China, and the optimal tax calculation result is close, so we can believe that the calculation results are representative. Originality/value: At present, the study of the tax burden on China's logistics industry is almost blank. This research estimates the optimal tax burden level of China's logistics industry, and puts forward recommendations to improve the tax policy of the logistics industry.
publishDate 2014
dc.date.none.fl_str_mv 2014
2014-05-01
2014
2014-05-29
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
NA
http://purl.org/coar/version/c_be7fb7dd8ff6fe43
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/2099/14718
url https://hdl.handle.net/2099/14718
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 3.0 Spain
http://creativecommons.org/licenses/by-nc/3.0/es/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 3.0 Spain
http://creativecommons.org/licenses/by-nc/3.0/es/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv OmniaScience
publisher.none.fl_str_mv OmniaScience
dc.source.none.fl_str_mv reponame:UPCommons. Portal del coneixement obert de la UPC
instname:Universitat Politècnica de Catalunya (UPC)
instname_str Universitat Politècnica de Catalunya (UPC)
reponame_str UPCommons. Portal del coneixement obert de la UPC
collection UPCommons. Portal del coneixement obert de la UPC
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,300719

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