铁路营改增税务风险及管控措施

Tax Risk and Control Measures of Business Tax Changing into VAT in Railway

在营业税改为增值税以后,我国的铁路部门也受到了一定的影响,并进行了一定的营业调整,采取了全新的管控措施,以提高整体的经营效益。论文研究了铁路营改增税务带来的各种风险,并提出了一定的管控措施。

After the business tax is changing into added value tax, our country＇s railway departments also have been influenced, and has carried on the business adjustment, adopted new controls measures to improve the overall operating benefit. This paper mainly studied the various risks that value added tax changing into VAT in railway, and put forward some control measures.