“营改增”后交通运输业税务筹划相关问题简析

On Related Problems of Tax Planning of Transportation Industry after “Replacing Business Tax with Value-added Tax (VAT) ”

"营改增"这一税收政策的实施增加了部分交通运输业的税收负担。在我国"营改增"税收制度改革背景下,交通运输业税务筹划存在可抵扣可进项税过少、原购置固定资产进项税额无法抵扣、增值税抵扣发票难予取得等问题,可以从合理选择纳税身份、适时购置固定资产、兼营不同税率业务、获取增值税专用发票等方面加以解决。

The implementation of the tax policy of ＂replacing business tax with value-added tax（ VAT） ＂increases the tax burden of transportation industry. Under the background of our country＇s tax system reform of＂replacing business tax with valueadded tax（ VAT） ＂,there are some problems in transportation industry which deductible input tax is too small,original purchase fixed assets input tax can not be deducted,value-added tax deduction invoice is difficult to obtain,they can be solved from the aspects of the selection of Tax ID,the purchase of fixed assets,running different tax rates business,obtaining special VAT invoice etc.