“营改增”对于交通运输业来说既是机遇也是挑战,企业应当及时作出调整,让自身应对改革的浪潮,通过合理的政策空间、税收筹划、制度建设等帮助企业平稳渡过本次税改,而非非法利用增值税的抵扣功能来增加企业利润。这也是有效避免增值税刑事犯罪法律风险基本原则 “Business reform and increase ” is both an opportunity and a challenge for the transportation industry. Enterprises should make timely adjustments so that they can cope with the wave of reform and help enterprises to pass this reasonable period through reasonable policy space, tax planning and system construction Tax reform, rather than the illegal use of value added tax deductible function to increase corporate profits. This is also the basic principle of legal risk in effectively avoiding value added tax criminal offenses