摘要
铁路运输是国民经济发展的重要载体,是交通运输业的中坚力量。我国于2014年1月1日开始对铁路运输业实施全面"营改增"。在阐释交通运输业的特征及税制演变的基础上,深入剖析"营改增"对交通运输业中一般纳税人和小规模纳税人的影响,并以广深铁路进行案例研究,结果表明,"营改增"后该企业的税负和利润同时增加。为此,企业应合理购置固定资产,完善会计核算;国家应适当降低税率,合理划分纳税人标准,适当增加可抵扣项目。
Railway transportation is the important carrier of the national economy development, and it is the backbone of the whole transportation industry. On January 1, 2014, business tax is begun to be replaced with VAT in railway transportation industry entirely. On the basis of deeply analyzing the characteristic and the tax system evolvement of the transportation industry, the impact of replacing business tax with VAT on the general VAT taxpayer and small-scale VAT taxpayer in transportation industry is probed into. And finally Guangzhou-Shenzhen Railway is taken as an example. Through calculating, we find that its tax burden and profits are both increasing after replacing business tax with VAT. The suggestion is that the enterprise should purchase fixed assets reasonably and perfect the accounting, and the government should reduce the tax rate reasonably, determine the standard of taxpayer suitably, and increase the deductible items.
出处
《铜陵学院学报》
2015年第5期41-45,共5页
Journal of Tongling University
基金
国家社会科学基金项目"构建地方税体系研究"(13CJY108)
关键词
“营改增”
铁路运输
税收负担
replacing business tax with VAT
railway transportation
tax burden
