营改增对铁路运输企业的影响和对策研究.pdf

摘 要 摘 要 随着铁路运输企业在 2014 年 1 月 1 日起纳入“营改增”试点范围，带来缴 税方式、票据管理等一系列的变化。本文通过分析营改增对铁路运输企业收入、 生产成本、利润及长远发展的影响，提出获取增值税专用发票、扩大进项抵扣 范围，提升自身管理水平、争取税收政策支持，完善会计核算方法、构建纳税 规章体系等措施，采取各类型科学有效措施比如纳税计划等，从而强有力减少 企业税收负担，使整个铁路运输渠道更加完善，运营能力更加强大。 关键词：铁路运输企业；营改增；增值税专用发票 I 万方数据 ABSTRACT ABSTRACT Following with incorporating railway transport enterprises into the pilot scope of “changing sales tax into value-added tax” from Jan.1st, 2014, the tax-paying mode and bill management will have a series changes. Through analyzing the influence of “changing sales tax into value-added tax” on income, production cost, benefit and long-term development of railway transport enterprises, this paper puts forward many measures such as getting value-added tax invoice, expanding scope of input tax deduction, increasing self-management level, striving for support of tax policy, improving accounting method and establishing the tax-paying regulation system, as well as implementing diversified effective approaches like tax-paying plan as to reasonably reduce enterprise tax burden and realize the increase of whole operation level of railway transport industry. Key Words: Railway Transport Enterprise; Changing Sales Tax Into Value-added Tax; value-added tax invoice