浅析增值税与“营改增”对铁路行业的影响及对策

Analysis of the Influence and Countermeasures of VAT and "Replacing Business Tax with VAT" to Railway Industry

我国在"十二五"期间一项重大的税制改革就是"营改增",即营业税改征增值税,它是我国现阶段重大的结构性减税措施。论文从分析增值税的主要优点与"营改增"的必要性入手,通过分析"营改增"对铁路运输企业的重要意义以及影响,提出相关的应对措施及建议。

During the period of“The12th Five-Yea”,a major tax reform in China is"Replacing Business Tax with VAT",which is a majorstructural tax cut in China at the present stage.Starting from the analysis of the main advantages of VAT and the necessity of"Replacing theBusinessTaxwithVAT".Startingwith the analysis of themain advantages ofVAT and the necessity of"Replacing the Business Tax withVAT",this paper puts forward relevant countermeasures and suggestions through the analysis of the significance of"Replacing the Business Tax withVAT"andthe influenceonrailwaytransport enterprises.