营业税改增值税对C市客运站税负的影响.doc

摘要:随着我国服务行业的发展与壮大，我国对服务业依然征收营业税的政策已经阻碍了行业的发展，进而影响到我国经济结构的升级。为了统一税制，同时也为了减轻交通运输行业和第三产业中的服务行业的税负，我国首先在上海实施营业税改增值税的试点工作。试点以来，部分交通运输企业的税负有所减少，但是还有部分企业的税负反而增加，这与试点的初衷相悖。本文从目前营业税改革产生的社会现象以及政府为此采取的措施这样一个角度，用理论联系溧阳市农村客运站营运实例出发，分析税制改革对农村客运站以及扩展到整个交通运输行业的税负影响，用农村客运站的例子找出交通运输企业税负增加的原因，并以此给出合理的建议。

关键词 营业税改革；税负；交通运输业；客运站

Abstract:With the rapid growth and development of China's service industry, business tax on the service industry is still a policy in our country has hindered the development of the industry, affecting China's economic structure upgrade. In order to unify the tax system, but also to reduce the transportation industry and the tertiary industry in the service industry tax, China's first pilot implementation of business tax on the value added tax in Shanghai. Since the pilot, part of the transportation enterprise's tax burden has been reduced, but there are some enterprises tax increases, this contradicts with the pilot's intention. This article from the current business tax reform and social phenomenon produced by the government to take measures to such a point of view, with the rural theory with Liyang passenger station operating practice, analysis of tax reform on rural passenger stations and extended to the tax effect of the transport industry, with the rural passenger station as an example to find out the reasons for increase transportation enterprise tax burden, and then gives a reasonable proposal.

Keywords  business tax reform  tax burden  transportation  passenger station

　　　将农村客运站纳入营业税改增值税试点范围可以促进我国服务行业的发展，增强我国服务行业的国际竞争力。随着我国第三产业的发展，尤其是近几年来第三产业占国民收入比重的增加，我国服务行业面临国际化的趋势。但是对服务行业征收营业税导致我国服务行业在出口时都是带税出口，与其他国家以零税率出口相比，国际竞争力受到很大的削弱。营业税改革后，将对我国的服务行业增收增值税，这样服务行业在出口就能享受出口退税政策，同时也不必担心外国对我国服行业采取惩罚性关税，国际竞争力会有明显提高。