论文部分内容阅读
“营改增”结构性税制改革是我国“二五”十期间一项重大经济改革措施,对我国税务乃至经济的发展产生了积极的影响。伴随着“营改增”试点的全面推广,其涉及的产业类别和税种也日渐增多,对企业的影响也日益加深。铁路运输业作为交通运输业的一部分,更是国民经济发展的重要支撑,“营改增”之后,铁路运输业也是面临机遇和挑战的境况,需要进行探讨其所受影响的机理和当前在减负方面的问题。因此,本文将总结梳理“营改增”后给铁路运输企业税负和利润两大主要发展方面的影响,并在背景的基础上,规划税收筹划,并且提出减税和提高经济效益的思路,为合理的进行税务筹划,有效规避税务风险,促进铁路运输企业尤其是中小型铁路运输企业的利润可持续增长,最终为促进我国整个铁路运输业的发展提供有价值的参考。
The structural tax reform is a major economic reform measure during the period of “25” and “10” in our country, and has a positive impact on the taxation and even economic development in our country. With the comprehensive promotion of the pilot program of “Camp Improvement”, the types of industries and tax types involved are also increasing, and the impact on the enterprises is deepening. As part of the transportation industry, the railway transport industry is also an important support for the development of the national economy. After the operation of the “VAT reform”, the railway transport industry is also faced with opportunities and challenges and needs to explore the mechanism of its impact and the current In reducing the burden of the problem. Therefore, this article will summarize the impact of tax reform and tax increase on the two major developmental aspects of tax burden and profit for railway transport enterprises, and on the basis of background, plan tax planning and propose tax cuts and economic benefits To rational tax planning, effectively evade tax risks and promote the sustainable growth of profits of railway transport enterprises, especially small and medium-sized railway transport enterprises, and ultimately provide valuable reference for promoting the development of China’s entire railway transport industry.