“营改增”对交通运输行业的影响及对策研究--以江西省JJ市为例

摘要

Based on the overall research of replacing business tax with a value-added tax on transportation industry in JJ city, this paper explores the main problems existing in the freight enterprises. Meanwhile, it proposes four countermeasures on aspects of standard⁃izing the management main body, perfecting the enterprise financial accounting, further expanding the scope of deduction and standardiz⁃ing the tax incentive policies so as to expand the scope of replacing the business tax with a value-added tax and promote the healthy and orderly development of the local freight transportation enterprise for reference.%对江西省JJ市的交通运输行业在“营改增”后的总体情况进行调研的基础上，找出在“营改增”后JJ市货运企业存在的主要问题，从规范经营主体、建立健全企业账务核算、进一步扩大抵扣范围和规范财税奖励政策等四个方面提出合理建议，以期对后期“营改增”扩围和促进当地货运企业健康有序地发展提供参考意见。