RESEARCH ON TAX BURDEN OF TRANSPORTATION AND STORAGE INDUSTRY IN CHINA

Wang Dongmei, Zhou Cairong, Ju Songdong

Abstract

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.

References

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Paper Citation


in Harvard Style

Dongmei W., Cairong Z. and Songdong J. (2011). RESEARCH ON TAX BURDEN OF TRANSPORTATION AND STORAGE INDUSTRY IN CHINA . In Proceedings of the 13th International Conference on Enterprise Information Systems - Volume 4: PMSS, (ICEIS 2011) ISBN 978-989-8425-56-0, pages 586-590. DOI: 10.5220/0003595205860590


in Bibtex Style

@conference{pmss11,
author={Wang Dongmei and Zhou Cairong and Ju Songdong},
title={RESEARCH ON TAX BURDEN OF TRANSPORTATION AND STORAGE INDUSTRY IN CHINA},
booktitle={Proceedings of the 13th International Conference on Enterprise Information Systems - Volume 4: PMSS, (ICEIS 2011)},
year={2011},
pages={586-590},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0003595205860590},
isbn={978-989-8425-56-0},
}


in EndNote Style

TY - CONF
JO - Proceedings of the 13th International Conference on Enterprise Information Systems - Volume 4: PMSS, (ICEIS 2011)
TI - RESEARCH ON TAX BURDEN OF TRANSPORTATION AND STORAGE INDUSTRY IN CHINA
SN - 978-989-8425-56-0
AU - Dongmei W.
AU - Cairong Z.
AU - Songdong J.
PY - 2011
SP - 586
EP - 590
DO - 10.5220/0003595205860590