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摘要：我国的市场经济体制不断完善，我国现行税收制度不能满足经济的发展需要，导致经济发展速度受税收制度严重影响，所以国家迫切需要完善我国税收体系。在营改增税制改革中，针对企业重复征税理由， 2011年11月国家财政部、国家税务总局颁布了《营业税改增值税试点方案》，并在上海作为首个试点城市，这次税制改革对于企业来说影响深远，意义重大，本文主要探讨其对于企业财务管理方面的影响。29311
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近年来我国交通运输事业蓬勃发展，呈现出一幅欣欣向荣之势，形成了以公路、铁路、水运、民航四大运输方式为一体的综合运输体系。交通是一个国家的命脉，国家有序的规划、建设和整体运营能力的掌控使得我国交通运输企业飞速发展。实施营业税改征增值税，是国家结构性减税的重大措施，有利于完善税制，清除重复征税，对经济社会发展有积极作用。本文通过简介“营改增”的推出背景和相关内涵，结合营业税改增值税的政策理念以及税改前后交通运输业的税负变化情况，对营改增对交通运输业带来的影响，提出相关对策。
毕业论文关键词：营改增；交通运输业；税负变化；会计处理
Effect of the business tax reform VAT on transportation industry
Abstract：China's market economic system continuously improved, China's current tax system can not meet the needs of economic development, leading tothe speed of economic development by tax system seriously affectedcountries, so there is an urgent need to improve the tax system in our country. In the camp to the reform of the tax system, for the reason of double taxation of enterprises, in 2011 November, the State Ministry of finance, the State Administration of Taxation issued the "business taxVAT pilot program", and as the first pilot city in Shanghai, the reform of the tax system for enterprises has far-reaching influence, significance,this paper mainly discusses the influence on the enterprise financial management in terms of.
Transportation enterprise of our country grows vigorously in recent years, showing a booming trend, formed in highway, railway, water transport and civil aviation transportation mode for the integration of comprehensive transportation system. Traffic is the lifeblood of a nation, national orderly planning, construction and the overall operating ability of control makes the rapid development of transportation enterprises in our country. Implement change business tax paid VAT, is the national important measures of structural tax cuts, is helpful to perfect the tax system, eliminate double taxation, produce positive effects on economic and social development. In this paper, through the introduction of " To increase the camp " the introduction of the background and the related content, combined with business tax to change the policy of VAT as well as transportation of tax changes before and after the tax reform, the camp change influence on the transportation industry, puts forward relevant countermeasures.
Key words： To increase the camp; transportation; accounting treatment of tax changes
目 录
绪论 1
一、营业税改增值税的背景分析 2
（一）营业税改增值税的含义 2
（二）税制改革尝试“营改增” 2
二、营业税改增值税理论概述 3
（一）营业税的概念 3
（二）增值税的概念 3
（一）“营改增”的目的和方式 3
三、营改增的现状 4
（一）营改增内容解读 4
（二）营业税改增值税的扩围 4
（三）营改增的负税变化 4