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5月1日“营改增”全面推向全国,自此营业税将全面取消。同时,政府明确表示此次“营改增”的全面实行,保障企业税负只减不增。“营改增”的实施有利于国家经济结构的优化,推动国民经济的稳定发展。因为铁路行业自身的特点,铁路运输税务管理具有一定的难度。相关缴税业务在实际的管理中非常容易出现风险。本文简单介绍了铁路行业“营改增”相关政策,进而详细分析了在“营改增”实行过程中存在的各项税务风险,进而提出了企业相应的管控措施。
May 1 “business change by” fully pushed the country, since the sales tax will be canceled. At the same time, the government made it clear that the “full implementation of the VAT reform” will be implemented only to protect the corporate tax burden from decreasing. The implementation of “increasing the number of battalions and increasing profits” is conducive to the optimization of the national economic structure and the steady development of the national economy. Because of its own characteristics of the railway industry, the tax administration of railway transport has a certain degree of difficulty. Related taxation business in the actual management of very prone to risk. This article briefly introduces the relevant policies of the railway industry, “Business Reform, Increase, Increase”, and then analyzes in detail the various tax risks that exist in the process of implementing “Business Reform”, and then puts forward the corresponding control measures.