营改增对交通运输业的影响及其对策

Effects and Countermeasures of Business Tax Transferring to VAT to Transportation Industry

营改增作为"十二五"财税体制改革重要的结构性减税措施,其核心思路是降低企业税收负担,促进第三产业尤其是现代服务业的发展。本文通过分析营改增对交通运输业的影响,分析交通运输业营改增实施过程中存在的问题,提出进一步推进营改增工作和促进交通运输业发展的具体对策建议。

As the important structural tax cuts measures of ‘twelfth five-year’ fiscal and taxation system reform, the core idea of ‘Business Tax Transferring to VAT ’ is to reduce the corporate tax burden, promote the development of the third industry, especially the modern service industry. On the basis of analyzing the effects on the transportation industry, this paper analyzes the existing problems in the implementation process, and puts forward countermeasures and suggestions to further reform and promote the development of transportation industry.