交通运输业改征增值税后对经济的影响分析

Analysis on the Impact of the Economy after the Levy VAT on the Transportation

在增值税试点改革并逐步推广的大环境下,交通运输业营业税改增值税后税负变化情况值得关注。增值税改革后交通运输企业税负和盈利情况与企业的自身规模相关,同时也会影响到接受交通运输业劳务的相关企业的收益,特别是当劳务接受方为一般纳税人时,其收益情况所受影响更大。

As the value-added tax reform gradually promoting,we analyzed the tax burden on business tax reform VAT changes of the transportation. After the tax reform of VAT,the tax burden and the profitability of the transportation enterprises relates to their scale. At the same time ,the income of the stakeholders accepting transportation labor will also be affected,especially when the stakeholders are the general taxpayers.