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营改增是我国税制改革的重要内容,也是是铁路改革的重大战略部署,对于降低铁路企业税负水平,促进铁路企业快速发展具有非常重要的意义。实行营改增后铁路运输业面临什么样的问题,本文在分析铁路运输企业实行营改增意义的基础上,从政策角度及企业自身角度提出几点个人的意见和建议。
The reform of the battalion is an important part of China’s tax reform. It is also a major strategic plan for the railway reform. It is of great significance for reducing the tax burden of railway enterprises and promoting the rapid development of railway enterprises. On the basis of analyzing the meaning of the railway transportation enterprises implementing the VAT reform, this article puts forward some personal opinions and suggestions from the perspective of policy and the enterprises themselves.