自2012年交通运输业已在上海等9省市实施营业税改征增值税(以下简称“营改增”)的试点。随着试点推进,纳税人对增值税税收政策了解不断深入,该行业征管风险日渐凸显。本文从行业特点和税收政策两个角度分析了该行业存在的风险及其征管措施。 Since 2012, the transportation industry has implemented pilot projects of transforming business tax into value-added tax (hereinafter referred to as “business tax reform”) in 9 provinces and municipalities such as Shanghai. As the pilot progressed, taxpayers deepened their understanding of the VAT taxation policy and the risk of collection and management in the industry became increasingly prominent. This article analyzes the existing risks and the collection and management measures of the industry from the perspectives of industry characteristics and tax policies.