“营改增”对交通运输业税负的影响的研究.docVIP

“营改增”对交通运输业税负的影响研究 The Influence Research of Business Tax’s Changing to VAT for the Tax Burden of the Transportation 摘 要 2012年1月1日起，我国开展深化增值税改革试，将征收增值税。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重大改革。增值税 无差别点The Influence Research of Business Tax’s Changing to VAT for the Tax Burden of the Transportation 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 sig