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营业税改征增值税是我国财税体制改革的重要部分,自推行实施以来,对不同行业都产生了深远的影响。航空运输业在我国交通运输业中占据重要地位,与其他交通运输业相比,特点不同,“营改增”财税政策的实施影响着航空运输业的发展。本文主要是在“营改增”政策下,对航空运输企业税负变化进行研究探讨。
Business tax reform levy value-added tax is an important part of China’s fiscal and taxation system reform, since the implementation of the implementation of different industries have had a profound impact. Air transport occupies an important position in China’s transportation industry. Compared with other transport industries, air transport industry has different characteristics. The implementation of the fiscal and tax policies of “increasing revenue and increasing tax revenue” affects the development of air transport industry. This article is mainly in the “business tax reform” policy, the air transport business tax changes to study and discuss.