今年,是我国物流业对外资全面开放第一年。按照入世承诺,我国物流业已于2005年12月开始全面对外资开放,作为推动现代物流产业发展的实质性措施,相关的税收政策受到关注并于近两年相继出台。本文简要介绍我国物流业的发展状况及配套税收政策。我国物流业的发展回顾我国物流业的 This year is the first year when China’s logistics industry fully liberalized its foreign investment. In accordance with the WTO commitments, China’s logistics industry began to fully open to foreign investment in December 2005. As a substantial measure to promote the development of the modern logistics industry, relevant tax policies have drawn attention and been introduced in the past two years. This article briefly introduces the development of China’s logistics industry and supporting tax policies. The development of China’s logistics industry review of China’s logistics industry