1. Source and nature of funds: Logistics subsidies are additional funds given by the government and enterprises to encourage the development of the logistics industry, which are of a subsidized nature. Logistics reimbursement refers to the reimbursement of logistics expenses actually incurred by enterprises according to their own business needs, which belongs to the normal operating expenses of enterprises.
2. Distribution method and purpose: Logistics subsidies are distributed in a lump sum and regularly, with the purpose of encouraging and supporting the industrial development of enterprises. Logistics reimbursement is based on the logistics expenses incurred in the actual operation of enterprises, with the purpose of supplementing the working capital of enterprises and ensuring the normal operation of enterprises.