摘要：本文以“营改增”为背景，通过介绍交通运输业和营业税、增值税的相关概念，阐述“营改增”的成因及目的，引出我国实行“营改增”的必然性：营业税不利于第三产业的发展；增值税有利于促进专业化协作和生产经营结构的合理化；“营改增”有利于增强企业的国际竞争力等，并分析了我国“营改增”对交通运输行业一般纳税人和小规模纳税人造成的影响，揭示了“营改增”会带来的有利影响和税率相对较高、可抵扣项目比重过低、票取得难税收抵扣难等不利影响，最后我对为进一步推进完善交通运输业“营改增”提出了合理建议与有效措施，可以通过适当降低税率、扩大可抵扣范围、降低一般纳税人标准、完善“营改增”配套财政补贴政策来降低企业“营改增”带来的风险，使得税收改革体制得到完善，最终促进交通运输业的税收管理与发展。43139

毕业论文关键词：交通运输业；营改增；税收管理；公平税负

Discussion about Business Tax Replaced with VAT on Transportation Industry

Abstract：This article is based on the background of‘Business Tax Replaced with VAT’，first I introduced the definition of the transportation industry ,the business tax and the vat,and I explained the cause and purpose of the ‘Business Tax Replaced with VAT’to piont out the necessity of the implementation of‘Business Tax Replaced with VAT’in China.For example, the features of the business tax is not conducive to the development of the third industry, value-added tax is conducive to promoting the rationalization of the professional cooperation and production and management structure, ‘replacing business tax with value-added tax’is good for strengthening the international competitiveness of enterprises.I analyzed the influence on transportation industry to the general taxpayers and small-scale taxpayers,and revealed the beneficial effects of replacing business tax with value-added tax will bring and many bad effects such as the tax rate is relatively high, the low proportion of deductible items, and the tickets are hard to be got. At last, I put forward some suggestions and measures to further improve the‘Business Tax Replaced with VAT’on traffic and transportation industry.We can reduce the tax rate, expand the deductible range, reduce the general taxpayer standards, improve the financial subsidy policy to reduce the risk of the‘Business Tax Replaced with VAT’enterprise，and making the tax reform system to be improved, ultimately promoting the development of the transportation industry.

Key words：the transportation industry; replacing business tax with value-added tax;the tax administration;balancing the tax burden

目  录

序言1

一、交通运输业及行业营改增的概述 2

（一）交通运输业的概念2

1、交通运输业的定义2

2、交通运输业的分类2

3、交通运输业的特点2

（二）营改增的概述3

1、营业税的概述 3

2、增值税的概述3

（三）营改增的背景、成因及目的3

二、我国施行营改增的必然性 5

（一）营业税的特点不利于第三产业的发展5

（二）增值税有利于促进专业化协作和生产经营结构的合理化5

（三）营改增有利于增强企业的国际竞争力5

三、营改增对交通运输业的影响分析6

（一）小规模纳税人的影响分析6

（二）一般纳税人的影响分析6

四、交通运输业营改增的利弊分析7

（一）营业税改增值税对交通运输业的有利影响7