“营改增”对交通运输业税负的影响及对策研究

A Study on the Influence of “Business Tax Replaced with VAT” on Transportation Tax and Its Countermeasures

增值税与营业税是我国商品劳务税的主要税种。随着社会经济的发展,增值税和营业税的共存也逐渐出现一些问题,营业税的重复征税,使企业税收负担加重,而营业税改征增值税成为我国的必然选择。

VAT and business tax are the main taxes of China＇s commodity duty.With the development of social economy,the coexistence of value-added tax and business tax has also gradually raised some problems.The repeated taxation of business tax has increased the tax burden of enterprises,and the tax levied on business tax has become the inevitable choice of our country.