营业税改征增值税对交通运输业影响与研究.docVIP

二〇一年月 摘 要 随着我国经济的持续快速发展，大量企业与交通运输企业建立起了非常紧密的联系，运送生产资料和产品都依赖于交通运输业。然而我国重复征税的情况却特别严重，这是由于我国增值税抵扣链条不够完善，但归根结底是由于我国现行的税制制度是增值税和营业税并行。交通运输业国民经济结构中的先行和基础产业税制改革Abstract As Chinas rapid economic development, a large number of enterprises and transport enterprises to establish a closer link, output of capital goods shipments and products are dependent on transport. However, VAT sales tax parallel is the current tax system in China, sales tax deduct double taxation caused by imperfections of the chain, causes the enterprise tax burden too heavy. Transportation as the structure and basic industry of