税收必然会直接影响第三方物流企业的成本,通过转嫁,又会间接的影响到选择第三方物流的企业的成本。这将不利于第三方物流业的快速发展。为了使第三方物流健康快速的发展,本文认为:对第三方物流“未顺利送达”货物的行为应该进行严格规制。当有严格的惩罚措施来规制不按时间或要求送达的第三 Tax revenue will inevitably directly affect the cost of third-party logistics companies, through the transfer, but also indirectly affect the cost of the choice of third-party logistics enterprises. This will not be conducive to the rapid development of third-party logistics industry. In order to make the third-party logistics healthy and rapid development, this paper argues that the third-party logistics should not be strictly regulated if the goods are not delivered smoothly. When there are strict punitive measures to regulate the third is not the time or request