铁路保洁委外服务招标实行价税分离的探讨

Study on the Feasibility of Separating Tax from Price in Railway Cleaning Outsourcing Bidding

随着营业税改征增值税范围的不断扩大,其对铁路运输企业各个方面的影响也越来越多。结合工作实践,以西安铁路局客运保洁委外服务招标采购为例,就实施"营改增"后,对铁路委外服务招标的影响、存在问题以及实行价税分离的原因、效果进行分析和探讨。

With the continuous expansion of the scope of VAT, its impact on railway enterprises are increasing. This article takes Xi＇an Railway Bureau passenger service outsourcing bidding as example, analyzes the effect of VAT on Railway outsourcing bidding, existing problems and the reasons to separate tax from price.