增值税转型对我国运输业的影响及对策.doc

摘要:增值税是对销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人就其实现的增值额征收的一个税种。在我国现行的增值税和营业税并收的税收政策中，由于增值税征税范围过窄，导致增值税的抵扣链条被打断，这样就极大的影响了增值税的优势发挥。然而在2012年实施的将第三产业中的大部分行业征税方式由营业税改征增值税这一重大举措，对运输业产生巨大的影响。本文通过对增值税转型给运输业带来的影响进行深入的分析与研究，从增值税税种的特殊性出发，使大家能更深层的了解增值税转型给我国运输业带来的影响。在此基础上，通过对实际案例的分析及研究，进一步阐述增值税转型对我国运输业产生的利弊影响和形成的原因，然后根据存在的问题方面给出相应的对策。对这一问题进行探讨可能解决货物和服务不能相互抵消双重征税的问题，有利于社会化专业分工，优化产业结构，促进实体经济的发展，对推进经济结构调整，提高运输业的竞争能力有重要意义。    

关键词：增值税转型 运输业 利弊影响 对策

ABSTRACT:Added-value tax is for selling goods or providing processing, repairs and replacement services, and import cargo units and individuals in its implementation of appreciation impose a tax. in our current value-added tax and business tax and tax policy, due to the VAT tax scope too narrow, lead to deduction of VAT chain is broken, This will greatly affect exploit the advantages of VAT. however, the most industries in the tertiary industry on the implementation of tax by the tax change paid VAT this major initiatives in 2012, have huge impact on transportation industry. this article through to the VAT to in-depth analysis and study of the impact of the transport industry, starting from the particularity of value-added tax, gives you a deeper understanding of VAT to the impact of the transportation industry in our country. on this basis, through the analysis and study of real cases, further elaborated VAT incurred on the pros and cons of transportation industry impacts and reasons for the formation, and then according to the problems existing in the aspects give some of the corresponding countermeasures. this research can be solve the goods and services can't offset double taxation issues, is advantageous to the socialization of professional division of labor, optimize the industrial structure, promote the development of the real economy to promote economic restructuring and improve the national comprehensive strength has important theoretical significance and meaning.

Keyword: VAT ；Transportation；Pros and cons of impact；Countermeasure