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从2012年起,上海正式被作为试点开始运行“营改增”计划,这是中国关于“营改增”的第一个试点,是第一个由交通运输业开展的试点。“营改增”的出现带给了许多交通运输业的企业光明,它让大多数企业所交的税得到了缩减,企业税负负担得到了减少。除此之外,税收制度在我国也有所改变,在内容上更加完善,制度在一定程度上有所深化。尽管如此,还是有一些企业的税的负担并没有得到减少,反而还出现了增加的情况的,这就说明我们在实施“营改增”的过程中还存在着一些问题,并不完美。本篇文章也提出来了许多建议和措施,都是用来解决“营改增”对交通运输业的税负影响的问题的。
Since 2012, Shanghai has been formally started as a pilot project to run “the reform of the battalion”. This is the first pilot in China on “battalion reform” and the first one piloted by the transportation industry. The advent of “business tax reform” has given a lot of light to the corporate growth of the transportation industry. It has reduced the tax paid by most businesses and reduced the tax burden on businesses. In addition, the tax system has also changed in our country, and the content has been further improved. The system has been deepened to a certain extent. However, there are still some enterprises whose tax burden has not diminished but instead has been on the increase. This shows that there are still some problems in the process of implementing “ . This article also put forward a lot of suggestions and measures, are used to solve the ”business tax increase" on the tax burden on the transport industry.