“营改增”对交通运输企业税负及利润的影响

Influence of “Reforming Sales Tax to Value-added Tax” on the Tax Incidence and Profits of Transportation Enterprise

营业税改征增值税后,计税方式和税负的改变对交通运输企业的利润产生直接的影响。基于交通运输企业一般纳税人和小规模纳税人2种不同的纳税人,以及特殊的"联运业务",经排列组合后生成4种情况,分析"营改增"对交通运输企业税负及利润的影响,并针对交通运输企业"营改增"实施效果对进项税额抵扣不足的问题及提高企业财务人员业务水平提出相关建议,使交通运输企业的财务管理能够更好地适应"营改增"的环境,同时促进税改政策的完善。

After reforming sales tax to value-added tax, the tax calculation method and the change of tax incidence occurs direct influence on the profits of transportation enterprises. Based on 2 types of different taxpayers（the general taxpayer and small-scale taxpayer） of transportation enterprises, as well as the special ＂inter-model transportation industry＂, based on the occurred 4 conditions after permutation and combination, this paper analyzes the influence of ＂reforming sales tax to value-added tax＂ on the tax incidence and profits of transportation enterprise, and targeting with implementation effect of the ＂reforming sales tax to value-added tax＂ by transportation enterprise, the paper puts forward relative suggestions on the problems of deficient input tax deduction and on increasing professional level of enterprise＇s financial staff, so as to make financial management of transportation enterprise well adapting for the environment of ＂reforming sales tax to value-added tax＂ and promote the improvement of tax reform policy in the same time.