营改增对交通运输业的影响分.doc

营改增对交通运输业的影响分析 摘要 从 1994 年生产型增值税改革到 2009 年完成消费型增值税的改革，我国的增值税税收体制得到了很大的完善。但是如果想要实行一个完整的增值税税收体制，我国现行的税收体制还有一定的差距。 关键词：交通运输业，营改增，企业 ABSTRACT Production VAT reform from 1994 to 2009 to complete the reform of the consumption-type VAT, the VAT tax system in China has been greatly improve. But if you want to implement a full VAT tax system, our current tax system, there is a gap. In this paper, in order to analyze the camp changed to increase the impact on the transport as a starting point, first introduced the background and significance of the camp changed to increase, due to the changi