1、“营改增”对交通运输业税负的影响研究 摘摘 要要 2012 年 1 月 1 日起，我国陆续在全国多个省市开展深化增值税改革试点，即面 向税一般纳税人和增值税小规模纳税人营业税改征增值税， 并计划在十二五期间完成 这一重大举措。 首批试点由上海开始将交通运输业和部分现代服务业有原来的营业税 增值税混合征收改为单一征收增值税。交通运输业作为本次改革的重点之一，本次改 革对交通运输业将产生重大影响。本文以公路运输为例，探讨了交通运输业进行税制 改革的目的和意义、改革前后企业涉税会计处理的变化、两种税制下税后净利润相等 的无差别点、公路运输业具体实例分析、影响交通运输业税负和利润的诸多因素以及 其具体
2、的影响情况、怎样才能有效推进交通运输业改革的对策和简单性建议等。论述 了此项重大改革对交通运输企业税负和净利润的影响以及面对改革应做出的有效对 策。 关键词：交通运输业 增值税 无差别点 税负 The Influence Research of Business Taxs Changing to VAT for The Influence Research of Business Taxs Changing to VAT for the Tax Burden of the Transportthe Tax Burden of the Transportationation Abstract:A
3、bstract: From 1 January 2012, China has successively launched to deepen the VAT system reform in many provinces and cities in the country, plans to gradually transportation and some modern services to VAT. Transportation as one of the priorities of this reform, the reform will have a significant imp
4、act on transport. In this paper, taking the highway transportation as an example, investigating the purpose and significance of the tax reform in transportation, the change of corporate tax-related accounting treatment before and after the reform, two kinds of tax net profit after tax under the principle of equal indifference point analysis, examples of road transport analysis, factors of impact transportation taxes and profit, and effective measures to promote the reform of the transport
