“营改增”对交通运输业税负的影响研究毕业设计（论文）.docVIP

摘 要 2012年1月1日起，我国开展深化增值税改革试点，计划逐步将改为征收增值税。交通运输业本文以路运输为例，税制改革的两种税制下税后净利润相等的无差别点路运输了此项重大改革。增值税无差别点Abstract: From 1 January 2012, China has successively launched to deepen the VAT system reform in many provinces and cities in the country, plans to gradually transportation and some modern services to VAT. Transportation as one of the priorities of this reform, the reform will have a significant impact on transport. In this paper, taking the highway transportation as an example, investigating the purpose and significance of the tax reform in transportation, the change of corporate tax-related acc