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消除营业税的重复征税是营改增税制度改革的主要目的,是国家进行结构性减税的重要措施之一,大量研究数据表明,交通运输相关行业在实行营改增后,超半数企业的税负未降反升。该现象的反常情况受到社会公众的广泛关注。本文以营改增为大背景,将交通运输行业独有的行业特色作为研究要素,以阅读大量文献、结合相关企业数据为基本依据,对营业税改增值税给企业绩效与税负的影响模式及结果进行较为系统的研究。
Repeated taxation to eliminate business tax tax reform is the reform of the main purpose of the tax reform is one of the country’s structural tax cuts one of the important measures, a large number of research data show that transport-related industries in the camp after the reform, more than half of the enterprises Tax burden did not go up. The anomaly of this phenomenon has drawn widespread public concern. In this paper, the background of the change of business camp is to change the unique industry characteristics of the transportation industry as a research element, and based on the reading of a large number of documents and the data of related enterprises, the impact of VAT reform on business performance and tax burden and The results of a more systematic study.