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自2013年8月1日起,交通运输业“营改增”试点在全国范围内推开。增值税扩围政策以上海为试点,经过一年多的发展,实际情况表明部分交通运输类企业实际税负不降反升,这与中央降低企业税负的指导思想相悖。本文以交通运输业为例,从正面、负面两方面分析增值税扩围对交通运输业的影响,正面影响主要体现在改征增值税后企业解决重复征税、规范民营交通运输企业的会计核算两方面,负面影响主要针对部分交通运输一般纳税人企业实际税负上升的情况进行分析,进而找出导致其税负上升的具体原因。
Since August 1, 2013, the pilot “Pilot Reform” projects in the transport sector have been rolled out nationwide. The expansion of value-added tax policy in Shanghai as a pilot, after more than a year of development, the actual situation shows that the actual tax burden of some transport enterprises rise and fall, which is contrary to the guiding ideology of the central government to reduce corporate tax burden. This article takes the transportation industry as an example to analyze the impact of the VAT expansion on the transportation industry from the aspects of positive and negative aspects. The positive impact is mainly reflected in that the enterprises solve the double taxation after changing the value-added tax and regulate the accounting of the private transportation enterprises On the two fronts, the negative impact mainly analyzes the increase of the actual tax burden of some general taxpayers in transportation industry, and then finds out the specific reasons leading to the increase of tax burden.