道路运输企业“营改增”后会计核算问题研究

• 作 者: 史艳丽
• 机 构: 周口市道路运输管理局,
• 出 处: 科技经济导刊
• 发表日期: 2016年31期
• 关键词: 营改增 道路运输企业 会计核算

交通运输企业的“营改增”税制改革实施的目的就是为了避免之前的重复征税问题,优化交通运输企业的税制结构,进而减轻企业的税收负担。交通运输企业采用“营改增”的政策在实施的过程中,但是并没有收到预想的结果,本文分析了产生这种现象的原因:交通运输业增值适用税率为11%,道路运输企业一般的纳税人在享受应税项目的抵扣外购增值税货物及劳务费太小,不能满足b/a,所以造成税改后税负增加的现象。

The purpose of the “tax reform” tax reform of transport enterprises is to avoid the problem of double taxation before, to optimize the tax structure of transport enterprises and to reduce the tax burden on enterprises. In the process of implementation, but did not receive the expected results, this paper analyzes the reasons for this phenomenon: the rate of VAT for transportation industry is 11%, and the road transport Enterprises taxpayers in general enjoy the taxable items purchased VAT and outsourcing of goods and services is too small, can not meet the b / a, resulting in increased tax burden after the tax reform phenomenon.