“营改增”对交通运输业的影响及对策研究

Research on Impact of Changing Business Tax to Value-added Tax on Transportation Industry and Countermeasures

我国交通运输业现有的营业税政策存在较多弊端,根据本次营业税改征增值税中交通运输业的改革方案及实施情况,提出了此次改革可能存在的问题。

There are many problems in present business tax policies in transportation industry. This paper aims to put forward some solutions to the problems in reform from imposing business tax to value-added tax.