营改增对道路运输业的影响及对策——以四川省为例

Research on the Replacement of Business Tax with Value-added Tax( VAT) Policy Effect on Road Transport Industry in Sichuan Province and Countermeasures

对四川省道路运输企业实施"营改增"后税负变化情况进行了调查,并对数据进行汇总分析,测算赋税上升的比例。通过实地调查,全面掌握四川省交通运输业"营改增"的整体状况,跟踪交通运输企业"营改增"实施后的税赋变化情况,从政府政策扶持和企业自身内部管理提升角度探讨企业减轻税赋的方法,以推动四川省交通运输业的集约化发展、规范交通运输业的管理。

The tax changes of road transport enterprises in Sichuan Province after implementation of the replacement of business tax with value- added tax（ VAT） were investigated,the data were pooled analyzed,and the proportion of tax increase were calculated and studied. Through this field investigation,we can completely grasp the overall state of road transport industry in Sichuan Province,track tax changes situation of road transport enterprises after implementation of the replacement of business tax with value- added tax（ VAT）,and propose methods to reduce the tax increase from government policy support and improvement of enterprises＇ internal management,to promote the intensive development of transport industry,and standardize transportation management in Sichuan Province.