Problems and improvements of the evaluation method of tax burden of logistics industry in China

摘要

This paper analyzes the evaluation method of tax burden in the traditional industry and discovers the defects and misunderstandings. According to Marxist Political Economics, specifically to its theory on social average profit rate, a new evaluation method of tax burden of logistics industry - the difference among the profit analysis methods, is proposed. Based on this new method, this paper makes calculation of tax burden of logistics industry, and makes an conclusion that the tax burden is relatively high, compared to the margin profit status.