营业税改增值税对交通运输业税负的影响

The Effect of Tax Bearing for Transportation Industry after Replacing Business Tax with Value-added Tax

结合营改增后交通运输业流转税、城建税以及所得税发生的变化,分析交通运输行业自全面营改增政策实施以来,虽然有一部分企业减税效果明显,但仍存在部分企业税负不降反增的现象。通过比较营改增对两类纳税人带来不同的税负影响,解释了税负不降反增的原因,对交通运输业如何应对营改增导致的税负增加问题提出相关建议。

It exponded the changes of variation about circulation tax, urban construction tax and extra charges of education funds in this peper, since the plan that Business Tax reform to Value-Added Tax has been responded, although there are some obvious effect on tax reduction, some enterprises tax burden don＇ t fall in transportation industry. Analyzing different impact of this policy between the two categories of tax- payers, meanwhile, the reasons why burden of taxation don＇t fall have been explained. At last, some sug- gestions were given aiming this phenomenon for the transportation industry.