摘要
交通运输业是国民经济的基础性、先导性产业,是现代经济的发展的基础,交通运输业的"营改增"变革,有利于完善税制,降低运输行业支付税负资本,推进行业之间的合理化分工,增强交通企业发展能力。
Transportation is the basic and leading industry of the national economy,which is the basis of the development of the modern economy.The reform of ＂Replacing Business Tax with Value-added Tax＂ of the transportation industry is beneficial to perfecting the tax system and reducing the tax capital paid by the transportation industry,and promoting rationalization of labor division in different industries,enhancing the development of transport enterprises.
出处
《价值工程》
2017年第36期97-99,共3页
Value Engineering
关键词
营业税
交通运输业
增值税
business tax
transportation industry
value added tax
