摘要
2011年财政部、国家税务总局公布了有关营业税改征增值税试点改革文件,明确改革试点行业为交通运输业和现代服务业。在分析我国铁路运输行业运输收入管理现状的基础上,对增值税发票管理与铁路票据管理的区别进行探讨,通过分析税制改革将对运输收入管理产生的影响,从票据管理、票据改动、换票工作等方面提出对策建议,以适应税制改革要求。
In 2011, the Ministry of Finance and State Taxation Administration publicize experimental unit reform document on changing sales tax into value-added tax, which defines the reform experimental unit is traffic and transportation industry as well as modern service industry. Based on analyzing the transport income management status of railway transport industry in China, the difference between value-added invoice management and railway bill management is discussed in this paper. Through analyzing influence of tax system reform on transport income management, some countermeasures and suggestions is put forward on the aspects of bill management, bill modification and bill changing works, so as to adapt to the requirement of future tax system reform.
出处
《铁道运输与经济》
北大核心
2013年第2期10-14,共5页
Railway Transport and Economy
关键词
税制改革
运输收入
票据管理
收入核算
Tax System Reform
Transport Income
Bill Management
Income Accounting
