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    Logistics Industry: Warehousing Facilities Land Tax Revenue Halved Good Logistics Plate

    2014/9/27 0:09:00 18

    LogisticsIndustryStorage FacilitiesLand TaxLogistics

    Event: in September 24, 2014, the Ministry of Commerce issued the "Implementation Opinions on promoting the development of trade and logistics". vigorously Developing e-commerce logistics, strengthening cold chain logistics construction, accelerating spanformation and upgrading of production material logistics, and developing green logistics. "Opinions" clearly put forward the implementation of fiscal and taxation land policy, encourage enterprises to reform and separate logistics business, and then reduce administrative fees.

    The opinions set up the implementation guidance document for the development of China's logistics industry. The "opinion" is the landing policy for the State Council to vigorously develop urban logistics planning since 2013: 1) from the perspective of sub sectors, the Ministry of Commerce has made clear the policy thinking of vigorously developing e-commerce logistics, strengthening the construction of cold chain logistics, accelerating the spanformation and upgrading of production material logistics, and encouraging the development of green logistics. 2) from the perspective of development mode, first, the Ministry of Commerce encourages the existing logistics enterprises to make bigger by means of merger and reorganization, share holding and so on. Two, it is rational distribution of important logistics nodes to form a logistics park. Three, it emphasizes the importance of informatization and standardization level to the management of logistics parks. 3) from the analysis of regional development, the opinion emphasizes the development of regional logistics along the "Silk Road Economic Belt" and the "maritime Silk Road", and focuses on the construction of a major international logistics corridor.

    " Opinion "In order to implement relevant policies, we should establish an organizational working mechanism and pay attention to standardizing the environmental construction of the logistics industry. The opinions clearly define the leadership and the Department's implementation of the trade logistics work mechanism, and plan to establish a logistics integrity system. "Opinions" will implement logistics management to all levels of units and personnel, will greatly promote the development of high-end logistics, in addition, the standardization of the industry environment is conducive to improving the current logistics industry mixed, chaotic, scattered problems.

    For the first time, the "opinions" clearly put forward the corresponding preferential fiscal and tax policies. The opinion encourages industrial and commercial enterprises to separate the main and subsidiary businesses, and carries out administrative and business fee reduction for the study of the third party logistics separated from the auxiliary industry. At present, logistics enterprises pay value-added tax, business tax, urban maintenance and construction tax, educational attaching and income tax. At present, most enterprises' value-added tax and business tax are paid according to the corresponding tariff rate of goods category, and the income tax is maintained at 25% level (a few enterprises enjoy 15% preferential tax policies).

    This Finance and tax Preferential policies did not mention the specific tax relief, but this also gave the relevant departments around the implementation details of the implementation space. Because of the wide range of preferential tax policies, the whole logistics sector is favorable, and it also effectively promotes the separation and outsourcing process of logistics business of industrial and commercial enterprises.

    According to the three directions of development encouraged by the opinion, we should recommend the concerned stocks according to the preferential tax policies for warehousing land. Chemical warehousing and bonded stocks will benefit from the concept of logistics in the Jiangsu chemical trading center. Xiangyu shares will benefit from the concept of logistics park. Sinospan will benefit from the concept of international logistics.


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