改革开放以来,我国流通产业发展迅猛,已成为国民经济的基础性和先导性产业。作为一种重要的宏观经济调控工具,税收政策对促进流通业发展具有积极作用,但现行流通业税收政策仍存在一些问题,在一定程度上影响和限制了流通业的发展。本文对此进行了全面分析,并提出相应的政策建议。 Since the reform and opening up, the circulation industry in our country has developed rapidly and has become a basic and leading industry of the national economy. As an important tool for macroeconomic regulation and control, the tax policy has a positive effect on promoting the development of the circulation industry. However, there are still some problems in the current taxation policy of the circulation industry, which to some extent affects and limits the development of the circulation industry. This article has carried on the comprehensive analysis to this, and proposed the corresponding policy suggestion.