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“营改增”是将以前缴纳营业税的应税项目改成缴纳增值税,仅对于货物或者服务流转额的增值部分征税,不重复纳税。“营改增”以来的大量数据表明,“营改增”的各项政策措施运行正常,纳税人整体税负下降。但是,有些出乎预料的是,有些一般纳税人的税负却有所上升,交通运输业总体税负不减反增。本文基于以上现象,对问题展开分析,并就如何消除“营改增”对交通运输业的不利影响提出一些对策。
“Business tax reform ” is to change the taxable items previously paid business tax to pay value-added tax, tax only on the value-added part of the goods or service turnover, do not repeat tax. The large amount of data since the reform of the “camp” has shown that all the policies and measures of “increasing the number of battalions and increasing the number of battalions” have operated normally and the overall tax burden of taxpayers has dropped. However, some unexpectedly, some ordinary taxpayers have increased their tax burden and the tax burden on the transport industry has not been reduced. Based on the above phenomena, this article analyzes the problems and puts forward some countermeasures on how to eliminate the negative impact of “increasing business and increasing investment” on the transportation industry.