“营改增”对交通运输业的影响及应对 (2)

中文摘要

近年来，我国的交通运输业迸发出巨大的发展活力，为我国的国民经济发展做出了突出的贡献。但是长期以来，我国的交通运输业一直秉承着传统的营业税征收标准，由于传统的营业税征收标准存在很多不足之处，所以，在一定程度上制约了我国交通运输业的进一步发展。于是，政府积极改革，推行“营改增”制度，在很大程度上减轻了企业的税务负担，推动了交通运输业的飞速发展。本文围绕我国交通运输业“营改增”的具体现状进行了深入的研究，总结了“营改增”制度为交通运输业带来的机遇与挑战，并且制定出了相应的发展策略，希望能够

推动我国交通运输业“营改增”的进一步优化落实。

关键词：“营改增”；交通运输业；对策

Abstract

In recent years, the transportation industry of our country has burst out great development vitality and made outstanding contributions to the development of our national economy. However, for a long time, the transportation industry of our country has been adhering to the traditional standard of business tax collection. Because of the shortcomings of the traditional business tax collection standard, to a certain extent, it restricts the further development of the transportation industry in our country. As a result, the government actively reformed and carried out the "camp reform and increase" system, which to a great extent reduced the tax burden of enterprises and promoted the rapid development of the transportation industry. This paper makes an in-depth study on the current situation of "camp reform and increase" in China's transportation industry. This paper summarizes the opportunities and challenges brought by the "camp reform and increase" system for the transportation industry, and formulates the corresponding development strategy, hoping to be able to

We will promote the further optimization and implementation of the "camp reform and increase" of China's transportation industry.

Key words: "camp reform and increase"; transportation industry; countermeasures

目录

一、研究背景及研究意义1

（一）研究背景1

（二）研究意义1

二、“营改增”的相关概念1

（一）营业税概念1

（二）增值税概念2

（三）“营改增”概述2

三、“营改增”改革的具体原因2

四、“营改增”对交通运输业的影响3

（一）“营改增”对交通运输业的积极影响3

1.避免重复征税，降低企业压力3

2.降低了企业的纳税成本3

3.促进产业发展3

（二）“营改增”对交通运输业的消极影响3

1.抵扣范围小3

2.没有具体的征收条例，征收情况复杂4

3.账务处理流程复杂4

4.存在虚开发票抵扣现象4

五、应对“营改增”改革的有效措施4

（一）优化征收链条，扩大征收范围4

（二）完善交通运输业税收征管制度4

（二）增加财政补贴和扶持力度5

（三）企业建立健全财务核算制度5

（四）推行电子发票管理6

结论7

参考文献8