运输业纳入增值税征收范围的研究刘广仲现行增值税制将交通运输业（以下称运输业）排除在征收范围之外。从一年多的运行实践看，产生的矛盾较多，亟待完善。运输业历来与工、商企业生产经营活动联系密切。在现代社会化大生产不断发展的今天，运输业在国民经济中的地位、作... Study on the inclusion of transportation industry in the scope of VAT collection Liu Guangzhong The existing VAT system excludes the transportation industry (hereinafter referred to as the transportation industry) from the scope of collection. From more than a year of operational practice, there are more contradictions that need improvement. The transport industry has always been in close contact with the production and business activities of workers and enterprises. In the continuous development of modern socialized mass production, transport industry in the national economy status, make ...