营改增政策对交通运输业的税负影响及对策分析

The Influence of Tax Policy on Transportation Industry and Countermeasure Analysis

对交通运输业税收转型的必要性和可行性进行理论分析,剖析营改增对交通运输业带来的影响,结合HT铁路运输的案例,对营改增政策实施前后HT铁路公司的税负变化进行分析,证明营改增在减轻企业的税收负担方面的作用,最后,提出了针对交通运输业提出减轻税负的措施和建议。

This paper analyzes the feasibility and necessity of the tax transformation in communications and transportation industry and the impact of replacing business tax with value - added tax （VAT）. Then, taking the HT railway company as an example,the paper researches the change of tax burden after tax reform,and proves the great role of replacement business tax with va lue-added tax. At last, the paper puts forward measures and suggestions to reduce the tax burden in communications and transportation industry.