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营业税改征增值税,是我国税收制度改革的重要内容,铁路运输业作为交通运输业之一,现在已实行了“营改增”。本文在剖析铁路运输企业实行“营改增”意义的基础上,分析“营改增”对铁路运输企业的影响,并提出应对措施。
Business tax reform levied value-added tax is an important part of the tax system reform in our country. As one of the transport industries, the railway transport industry has now implemented the “tax reform”. Based on the analysis of the meaning of “increasing profits and increasing profits” of railway transportation enterprises, this paper analyzes the impact of “increasing profits and increasing taxes” on railway transportation enterprises and puts forward countermeasures.