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 changing economic situation at home and abroad, in order to adapt to China’s economic development, the VAT facing expansion requirements. Then, on the transport camp changed to increase the necessity and feasibility analysis, theoretically proved that the transportation industry camp changed to increase can standardize financial accounting, strengthening management, and deepen the reform of the industry system, and to promote public transport industry in China and the development of the civil aviation industry. Then follows a description of some of the current tax theory are neutral theory of tax, turnover tax system theory and tax macro-control theory. Subsequently, the camp changed to increase the transportation enterprise tax burden and profit analysis. Data on the camp changed to increase the impact of the tax burden on our road, air and water transport enterprises, and the theoretical description of the camp changed to increase the profits of China’s transportation enterprises. Then, a simple analysis of the camp changed to increase the impact on the transport and its upstream and downstream enterprises. Can promote upstream enterprises to improve the financial system as soon as possible to reduce the phenomenon of mishandled invoices; to promote downstream enterprises Specialization, and lower product prices. Finally, draw conclusions and made some suggestions. Keywords: tran