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为了适应我国的经济发展,营改增税制改革成为了当前财税改革中的重点内容,交通运输企业也纳入到了营改增中。营改增能够有效的降低企业的税负负担,提高企业的利润,促进企业的发展,进而实现我国经济结构转型。营改增对于优化资源配置、提高社会服务水平,以及我国交通运输企业的发展都具有重要的意义。因此应当加强对税制改革对交通运输企业财务经济的影响的研究,并且提出相应的对策。
In order to adapt to the economic development of our country, the reform of the VAT system has become the focus of the current fiscal and taxation reform. Transport enterprises are also included in the reform of the VAT system. The increase in battalion tax increases can effectively reduce the tax burden on enterprises, increase the profits of enterprises and promote the development of enterprises, so as to realize the transformation of China’s economic structure. The reform of camps is of great significance for optimizing the allocation of resources, improving the level of social services and the development of China’s transport enterprises. Therefore, it is necessary to strengthen the research on the impact of tax reform on the financial and economic aspects of transportation enterprises and put forward corresponding countermeasures.