本文对在增值税转型条件下交通运输业改征增值税的必要性和可行性进行分析,得出实行消费型增值税不仅不会增加交通运输行业的税负,而且可以改善企业经营管理,促进企业技术改造和设备更新,提高竞争力。同时,交通运输业改征增值税,有助于完善税制。 This paper analyzes the necessity and feasibility of VAT reform in the transport industry to levy VAT, concluded that the implementation of consumer value-added tax will not only increase the tax burden on the transport industry, but also can improve business management and promote Enterprise technological innovation and equipment updates, improve competitiveness. At the same time, the transportation industry may be levied value added tax, which will help improve the tax system.