本文首先对传统行业税收负担评价方法进行剖析,发现其存在的缺陷与误区。其次,根据马克思社会平均利润率理论,提出了新的评价方法——差额利润分析法,发现我国交通运输业相对其自身利润水平而言,税收负担较其他行业高。最后,根据我国交通运输业的税收负担、生产经营的特点以及在营改增中遇到的问题,提出了完善其增值税政策的相关建议。 This article first analyzes the traditional industry tax burden assessment methods and finds its defects and misunderstandings. Second, according to Marx’s theory of social average profit rate, a new evaluation method-difference profit analysis method is proposed. It is found that the tax burden of China’s transportation industry is higher than that of other industries in terms of its own profit level. Finally, according to the tax burden, the characteristics of production and management of the transportation industry in our country, and the problems encountered in the reform of the battalion, we put forward some suggestions to improve its VAT policy.