随着分税制度改革尤其是营业税改增值税的试点运行,在全力确保地方财政收入的基础上,结合地方经济发展特色,突破营业税改增值税种种困难,显得尤为重要。作为国家的一项结构性减税政策,“营改增”被各界寄予了较大的期望,而自试点运行以来,“营改增”对交通运输企业产生的影响也有所不同。本文将结合营改增的实际特点,充分分析营业税改增值税对交通运输业的影响,剖析存在的相关问题,并进一步探讨营业税改增值税的各项应对措施。 With the reform of the tax-sharing system, especially the pilot operation of converting business tax into value-added tax, it is particularly important to make breakthroughs in the difficulties of VAT reform of business tax based on the efforts of ensuring local revenue and combining with the characteristics of local economic development. As a structural tax reduction policy of the country, “increasing profits and increasing profits” have been widely expected by all circles. Since the pilot project was run, the impact of “increasing profits and increasing taxes” on transportation enterprises has also been different . This article will combine the actual characteristics of the VAT reform, fully analyze the impact of VAT reform on the transportation industry, analyze the existing problems and further discuss various measures to deal with the VAT reform.