CAJ | 학술논문

营改增作为“十二五”财税体制改革重要的结构性减税措施，其核心思路是降低企业税收负担，促进第三产业尤其是现代服务业的发展。本文通过分析营改增对交通运输业的影响，分析交通运输业营改增实施过程中存在的问题，提出进一步推进营改增工作和促进交通运输业发展的具体对策建议。
영개증작위“십이오”재세체제개혁중요적결구성감세조시，기핵심사로시강저기업세수부담，촉진제삼산업우기시현대복무업적발전。본문통과분석영개증대교통운수업적영향，분석교통운수업영개증실시과정중존재적문제，제출진일보추진영개증공작화촉진교통운수업발전적구체대책건의。
As the important structural tax cuts measures of ‘twelfth five-year’ fiscal and taxation system reform, the core idea of ‘Business Tax Transferring to VAT ’ is to reduce the corporate tax burden, promote the development of the third industry, especially the modern service industry. On the basis of analyzing the effects on the transportation industry, this paper analyzes the existing problems in the implementation process, and puts forward countermeasures and suggestions to further reform and promote the development of transportation industry.