关于营业税改征增值税对交通行业的影响分析

The effects of tax paid VAT to the transport industry analysis

交通行业是一个国家的重要经济支柱,为了使税收更加公平合理,避免重复收税,减轻企业的负担,2012年1月1日起。我国的部分行业和地区作为增值税制度改革试点,将逐步改征收营业税为征收增值税,并开始实施《营业税改征增值税试点方案》。这些试点主要集中在北京、上海等地区,该方案在这些试点的使用反应出了不少问题,笔者在分析该方案实施过程中对交通业的影响方面分析,对营业税改征增值税政策提出了一些完善的建议,以供更多学者的参考。

The transportation sector is one of the important economic pillar, a country in order to make the tax is more fair and reasonable, avoid repetition, reduce the burden of the enterprise, on January 1, 2012. In some industries and regions as a value-added tax system reform pilot, will gradually change to impose business tax for VAT, and began to implement the business tax paid VAT pilot program instead. The pilot are mainly concentrated in Beijing, Shanghai and other regions, the use of the scheme in these pilot reflects many problems, the author based on the analysis of the implementation of the solution to the transportation aspect analysis, the influence of change of business tax paid VAT policy put forward some perfect suggestion, in order to offer the reference of more scholars.