“营改增”是我国税制改革的重要内容,对铁路运输具有非常重要的意义。本文在剖析铁路运输企业实行“营改增”意义的基础上,分析铁路运输企业全面实行“营改增”以后存在的问题,并从政策角度及企业自身角度提出应对措施。 The reform of the tax system is an important part of China’s tax reform and has very important significance for railway transport. Based on the analysis of the implication of “increasing profits and increasing profits” of railway transportation enterprises, this article analyzes the problems existing after the full implementation of “increasing profits and changing taxes” by railway transportation enterprises and puts forward countermeasures from the perspective of policy and the enterprises themselves.