摘要
本文分析了增值税改革对交通运输企业的影响，指出增值税改革之后，交通运输企业遇到会计核算难度加大，企业税率上涨，进项税额抵扣不足，下游企业不愿返还税改收益等问题。因此，我国应进一步调整交通运输业的财税政策，适度降低交通运输业增值税适用税率，适度扩大交通运输业增值税抵扣范围，逐步统一交通运输业主辅税率。同时，交通运输企业也要完善财税管理，结合新财税政策调整企业财税工作，注意经营业务的分类与细化，加强成本管理。
This paper analyzes the impact of VAT reform on transport enterprises and points out that after the VAT reform, facing some problems like transportation enterprises encounter difficulty in accounting, corporate tax rates rise, the input tax deduction is insufficient and it is difficult to retum tax revenue to downstream enterprises etc.. Therefore, our country should further adjust the fiscal policy of the transportation industry, the transportation industry moderately reduce the applicable tax rate of value-added tax, expand transportation tax deduction range gradually unified transportation owners auxiliary tax. At the same time, transportation enterprises should also improve tax management, combine with the new fiscal policy to adjust corporate finance and taxation work, pay attention to the classification and refinement of business operations and strengthen cost management.
作者
褚伶利
CHU Lingli(Baicheng Normal College Institute of Economic Management, Baicheng Jilin 137000, China)
出处
《综合运输》
2018年第4期26-29,55,共5页
China Transportation Review
关键词
交通运输业
增值税改革
启示
对策
Transportation industry
Value added tax reform
Implication
Strategy
