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我国在2012年开始在部分地区对交通运输业营业税改为征收增值税进行试点,逐步把征收营业税的行业转变为征收增值税的行业。把营业税改征增值税这一重大转变有着很重要的意义。对交通运输行业有着各个方面的影响,如对公路运输、铁路运输、水上运输及税收的影响。只要进行改革,那就有改革的意义,既有好的方面,但肯定也会出现许许多多的问题。营改增是通过结构性的减税来更进一步的促进我国服务业的发展。因此,营改增是对公共交通运输行业有着巨大影响的。
In 2012, China began piloting a business tax reform on transportation in some areas to shift the collection of sales tax to a VAT-levying industry. It is of great significance to transform the sales tax into VAT. Impact on various aspects of the transportation industry, such as road transport, rail transport, water transport and taxation. As long as we carry out the reform, we have the significance of reform. There are both good aspects, but certainly many problems will arise. The reform of camps will further promote the development of China’s service industry through structural tax cuts. Therefore, the reform of the camp has a huge impact on the public transport industry.