“营改增”对交通运输业的纳税筹划影响分析

The camp changed to increase the impact of the traffic and transportation tax planning

交通运输业长期以来存在重复征税使得税负较高、税收征管难且不规范的现象,不利于交通运输业的长期发展。交通运输业征收增值税,有利于行业的国际化发展;也使其税收负担减轻,无形中扩大了增值税的有利影响,完善了我国的税收体系。在分析营改增对交通运输业纳税影响的基础上,分析了营改增后交通运输业如何进行纳税筹划。

Because of the high tax burden, the difficult and irregular phenomenon of tax collection and management, it is not conducive to the long-term development of transportation industry. The business tax to VAT transformation reform,which is more specific and realistic,and is more perfect the tax system. On the basis of analyzing the influence of the camp changed to the traffic and transportation industry, the tax planning of the transportation industry after the reform is analyzed.