“营改增”对交通运输行业的影响及对策研究——以江西省JJ市为例

The Study on Effects and Countermeasures of the Reform Program to Replace the Business Tax with a Value-added Tax on Transportation Industry--Based on the Example of Jiujiang City Jiangxi Province

对江西省JJ市的交通运输行业在"营改增"后的总体情况进行调研的基础上,找出在"营改增"后JJ市货运企业存在的主要问题,从规范经营主体、建立健全企业账务核算、进一步扩大抵扣范围和规范财税奖励政策等四个方面提出合理建议,以期对后期"营改增"扩围和促进当地货运企业健康有序地发展提供参考意见。

Based on the overall research of replacing business tax with a value-added tax on transportation industry in JJ city, thispaper explores the main problems existing in the freight enterprises. Meanwhile, it proposes four countermeasures on aspects of standard-izing the management main body, perfecting the enterprise financial accounting, further expanding the scope of deduction and standardiz-ing the tax incentive policies so as to expand the scope of replacing the business tax with a value-added tax and promote the healthy andorderly development of the local freight transportation enterprise for reference.