Goods often stop during the transfer process , which is professionally called the storage of logistics 在商品流轉過程中,往往會處于某種停滯的狀態,物流的專業術語就稱之為儲存。
Creating location value : same goods can be valued differently at different locations . the value added during the transfer process is the location value of logistics 創造場所價值:同種商品因所處位置的不同而有著不同的價值。這種因商品流轉過程中而產生的附加增值稱之為物流的場所價值。
Then the author pointed out the disadvantages of this unbalanced tax revenue system and the necessity of its reform from both domestic and international requirements . after investigating the evolving of tax systems in the world and the rising of income tax in developed countries , the author suggested the way to optimizing chinese tax revenue structure is to set up a two - main - body tax system with turnover tax and income tax . the conceived outline is to augment the incom e taxation , to adjust the comparative proportion between turnover tax and income tax , and hence to change the distorted tax system and set up a two - main - body one , in which turnover tax and income tax can function congenially and complementally 在分析成因、指出弊端和改革必要性后,本文通過對稅制演變的規律總結和發達國家所得稅上升為主體稅種的過程考察,提出優化我國稅種收入結構的方向是建立雙主體稅種結構,總體思路是在穩定流轉稅收入的情況下,增加所得稅的規模及在稅收收入中的比重,以動態的方式改善商品流轉稅和所得稅的相對比例,改變我國稅種收入結構失衡、稅制功能扭曲的現狀,構建一個流轉稅和所得稅結構協調、功能互補的雙主體稅種結構。