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近年来,物流作为一个新兴的行业正在快速发展,由于缺乏相应的税收政策制度,基层税务机关在政策操作上感到有难度,在税收征管上也有一些盲点。在2003年11月国家税务总局制定和下发的《货物
In recent years, logistics as a new industry is developing rapidly. Due to the lack of corresponding tax policy system, the grassroots tax authorities feel difficulty in policy operation and some blind spots in tax collection and administration. In November 2003 formulated and issued by the State Administration of Taxation "goods