本文以营改增政策为研究背景,通过建立分析模型,总结客运汽车站经营特点,分析客运汽车站在两种计税方式下税负的变化。得出按简易办法征收的小规模客运汽车站税负明显降低,一般纳税人客运汽车站由于前期投入的沉没成本过大,进项抵扣较少,降低税负困难的结论。 In this paper, the reform policy of the camp as a research background, through the establishment of an analysis model, summarizes the characteristics of the operation of passenger terminals, passenger taxis under two tax modes of tax changes. The conclusion is drawn that the tax burden of small-scale passenger bus stations levied according to the simple method is obviously reduced, and the conclusion is drawn that the general taxpayer passenger transport bus depot has less sunk cost, less deductible input and less tax burden.