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随着我国税制的改革,营改增已成为各企业关注的焦点,营改增对于降低企业税负和促进我国产业升级具有重要作用。2013年8月国家将交通运输业纳入首批营改增改革试点,城市轨道交通业属于交通运输业也被纳入第一批营改增试点,这对于促进轨道交通企业的发展起到了一定的促进作用,但由于营业税和增值税在计算方法和业务流程上有较大差异,营改增工作在实际中仍然存在一些问题。本文在此背景下详细分析了营改增对于轨道交通企业的有利和不利影响,并针对不利影响提出了相应的应对措施。
With the reform of China’s tax system, the reform of the camp has become the focus of every enterprise. The reform of the camp has played an important role in reducing the tax burden on enterprises and promoting the industrial upgrading in China. In August 2013, the state included the transportation sector in the first batch of pilots to reform the reform of the economy. The urban rail transit industry, which belongs to the transportation industry, was also included in the first batch of pilot projects to increase operating costs and increase profit. This has contributed to promoting the development of rail transit enterprises However, as the business tax and value-added tax have great differences in calculation methods and business processes, there are still some problems in the actual operation of the VAT reform. In this context, this paper analyzes in detail the positive and negative impact of the VAT reform on rail transit enterprises, and puts forward corresponding countermeasures against the adverse impacts.