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增值税改革对交通运输行业的税负影响 被引量:1

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摘要 2012年1月1日起在上海进行增值税改革试点,交通运输行业由原来的征收营业税改征增值税,这一改革势必对交通运输行业的税收负担水平产生一定的影响。本文以上海市为例,利用投入产出表中的数据,通过对改革前后,交通运输行业征收营业税和增值税时的税收负担水平进行比较分析,对税收负担水平进行科学的测算。
出处 《金融经济(下半月)》 2013年第1期140-142,共3页
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