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根据(财税〔2011〕110号)的文件。从2012年1月1日起,在上海的交通运输业和部分现代服务业开展营业税改为增值税试点。改变了自营业税条例实施以来,交通运输业缴纳营业税的局面,对交通运输企业的发展发生深远的影响。近年来,随着城市化进程的不断加快,轨道交通行业发展迅速,已经成为交通运输业的重要组成部分,营改增政策日益成为轨道交通企业研究的热点。营业税与增值税的最大区别是计税依
According to (Cai Shui 〔2011〕 110 号) documents. From January 1, 2012, the business tax in Shanghai’s transportation industry and some modern service industries will be changed to VAT pilot. Since the implementation of the self-employed tax regulations, the situation that the transportation industry has paid sales tax has had a profound impact on the development of transportation enterprises. In recent years, with the accelerating process of urbanization, the rapid development of the rail transit industry has become an important part of the transportation industry. The policy of increasing the number of battalion increases has become a hot spot for rail transit enterprises. The biggest difference between business tax and value added tax is based on tax