摘要
交通运输业在我国国民经济中一直占据着非常重要的地位。营改增前,我国交通运输业征收营业税,然而,征收营业税存在着许多弊端制约着交通运输业的发展。通过分析上港集团在营改增前后的收入变化,指出营改增对交通运输业收入和成本的影响,并分析营改增对企业整体税负的影响。最后,在企业层面上,指出应通过建立完善的财务核算制度,加大力度开展财务人员的税务知识培训工作来促使营改增对企业产生有利影响;在政府层面应注意适当增加增值税进项税抵扣项目,提升政府服务能力以及加强对税费征收过程的监督等方面帮助营改增在交通运输业上更好的实施。
Transportation has always occupied a very important position in our country's national economy.Before the reform of the camp,China's transportation industry levied sales tax.However,there are many drawbacks of the sales tax which restrict the development of the transportation industry.By analyzing the income changes of Shanghai Port Group before and after the VAT reform,it points out the impact of VAT reform on the revenue and costs of the transportation industry,and analyzes the impact of VAT reform on the overall tax burden of the enterprises.Finally,it is pointed out that at the corporate level,Through the establishment of a sound financial accounting system,intensify efforts to carry out financial knowledge of tax training staff to promote business growth to the enterprise have a favorable impact.At the government level,it is necessary to pay attention to appropriately increasing VAT-deductible input tax items,improving the government's service capability and stepping up the process of tax collection and levying so as to help the VAT reform to improve its implementation in the transport industry.
作者
李漫漫
韦娜
LI Man-man;WEI Na(School of Business,Fuyang Normal University,Fuyang Anhui 236037,China)
出处
《阜阳师范学院学报（自然科学版）》
2018年第1期91-95,共5页
Journal of Fuyang Normal University(Natural Science)
基金
安徽省级科研机构委托项目(2015WLGH04
2018WLGH01ZD)资助
关键词
交通运输业
营改增
增值税
营业税
transportation
replace the business tax with a VAT
value added tax
business tax
