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在我国新一轮税收改革中,出台了很多重要举措,其中,“营改增”是其中一项。这项改革举措的最终目的就是为了使得企业的税负能够得以降低,继而促进我国第三产业特别是服务行业的进一步发展。但是经过具体实践后发现,“营改增”对于交通运输业而言,在相当长的一段时期之内挑战明显大于机遇。本文通过认真剖析在“营改增”实施的过程中出现的问题,继而提出建议,寻求新举措,以便使其能够更好地为交通运输业服务,促进其发展。
In the new round of tax reform in our country, many important measures have been promulgated. Among them, “reforming the number of battalions” is one of them. The ultimate goal of this reform measure is to enable enterprises to reduce the tax burden, and then promote the further development of China’s tertiary industry, especially the service sector. However, it has been found through practice that for the transportation industry, the challenges have been significantly outweighed by the opportunities for a relatively long period of time. By carefully analyzing the problems that occurred during the implementation of the “reform of the battalion and the reform of the VAT reform”, the paper puts forward some suggestions to find new measures so that it can better serve the transportation industry and promote its development.