内容摘要
随着经济的繁荣发展，经济体系越来越多元化，对于各行各业税收征管问题要求 越来越高，对交通运输业征收营业税的税收政策显得越来越不适合企业的发展，所以交通运输业 的“营改增”有着必然性的历史意义。本文对交通运输业实行“营改增”这一税收政策进行研究，这次税改避免了企业的重复上缴税款的问题，降低了运营成本，调整了经济活动的结构，加快企业的运输设备更新，有利于企业在“营改增”后达到减轻税负的效果。但通过分析发现“营改增”的道路并不是一帆风顺的，部分企业面临着税负反增不减、进项税额抵扣范围小等问题，根据问题具体分析，结合实际提出建议，应继续健全会计核算，合理地进行税收筹划，扩大增值税进项税可抵扣范围，积极应对“营改增”给交通运输业带来的利弊。
关键词： 交通运输业 营改增 小规模纳税人 一般纳税人
Abstract
With the booming development of the economy, economic system is becoming more and more diversified, all walks of life for tax collection and management problems have become increasingly demanding, the transportation industry business tax tax policy is not suitable for enterprise development more and more, so the transportation industry “replacing business tax with value-added tax(VAT)” with the inevitability of historical significance. The implementation of “replacing business tax with value-added tax(VAT) the tax policy of the transportation industry study of” replacing business tax with value-added tax(VAT) “to avoid the repetition of the enterprise taxes, reducing operating costs, adjust the structure of economic activity, accelerate the renewal of equipment transportation enterprises, help enterprises to reduce the tax burden effect in” replacing business tax with value-added tax(VAT) “. But through the analysis of” replacing business tax with value-added tax(VAT) “road is not the part of the enterprise facing Everything is going smoothly., anti tax increase, the problem of input tax deduction range small, according to the specific analysis, combined with practical recommendations, should continue to perfect accounting, reasonable tax Planning to expand the VAT input tax deductible range, actively respond to the pros and cons of replacing business tax with value-added tax(VAT) “brings to the transportation industry.
Key words： Transportation “Camp changed by” small-scale taxpayers the general taxpayer
目 录
（三）合理安排更新固定资产 .10
（四）提供过渡扶持政策 10
参考文献……………………………………………..12
致谢
