营改增对交通运输企业的影响

Analysis VAT Pilot Reformation on Taxation of Transportation Industry

随着营改增试点的不断深入,各行业、企业节税效果明显。文中以交通运输企业为例,对其营改增前后税负变化、利润变化进行对比分析,结果表明,若交通运输企业能够有效提高运营成本中的可抵扣成本份额则可以降低营改增之后的整体税负,进而提出从政府层面完善税制改革、从企业自身层面加强财税人员培训、重塑业务流程等建议。

With the continuous implementing pilot transition from business tax to VAT,the tax saving effect in each industry and enterprise is now showing apparently. This paper is taking transportation and distribution company as an example,to analyze the tax cost and profit fluctuation between after transition and before transition. The result shows that,if the transportation and distribution company can effectively increase the deductible tax cost share,which is their operating cost,they will be able to reduce the overall tax cost by implementing the tax transition. And further in the paper,we also raised below points on improving overall tax reform in government level and reinforcing tax training for employees and reshaping the business process at company level.