现代物流是储运技术革新与先进信息技术结合的产物,泛指原材料、产成品从起点至终点及相关信息有效流动的全过程,它将运输、仓储、装卸、加工、整理、配送、信息等方面有机结合,形成完整的供应链,为用户提供多功能、一体化的综合性服务。《国家税务总局关于试点物流企业有关税收政策问题的通知》(国税发[2005]208号)于2005年12月29日下发,从2006年1月1日起,对全国37家试点物流企业营业税税收政策作了调整。 Modern logistics is the product of the combination of technological innovation and advanced information technology. It refers to the whole process of the effective flow of raw materials and finished products from the starting point to the end and related information. It integrates transportation, warehousing, loading and unloading, processing, sorting, distribution and information Organic integration, the formation of a complete supply chain, to provide users with multi-functional, integrated and integrated services. The Circular of the State Administration of Taxation on the Relevant Taxation Policies of Pilot Logistics Enterprises (Guo Shui Fa [2005] No. 208) was issued on December 29, 2005, and from January 1, 2006 onwards, 37 pilot logistics enterprises Business tax revenue policy has been adjusted.