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为进一步推动产业结构的优化和调整,我国逐步在各个行业中推行“营改增”税收改革制度,铁路运输行业也于2014年1月1日起开始正式实施营业税改增值税这一政策。新政策在实施过程中势必会带来一定的摩擦与影响,只有顺应发展,借力积极影响,有效应对负面影响,才能抓住发展机遇,为提高铁路运输企业运营效率夯实基础。本文就以营改增对铁路运输企业的意义及影响作为切入点,在此基础上,分析铁路运输企业在营改增背景下的应对措施,旨在促进铁路运输行业在新政策的带动下实现更好更快发展。
In order to further promote the optimization and adjustment of the industrial structure, China has gradually implemented the “tax reform” policy in various industries. The railway transport industry has also started the formal implementation of the VAT reform on business tax since January 1, 2014 . In the process of implementation, the new policy will inevitably bring about some friction and impact. Only by complying with development, leveraging on its positive influence and effectively coping with the negative impacts, will it be able to grasp the opportunities for development and lay a solid foundation for raising the operational efficiency of railway transport enterprises. Based on this, this paper analyzes the significance and impact of the operation of the VAT reform on the railway transport enterprises, and analyzes the response measures of the railway transport enterprises in the background of the increase of the operating revenue so as to promote the realization of the rail transport industry under the guidance of the new policy Better and faster development.