摘要：在我国目前的税制结构中，增值税和营业税是两个最为重要的流转税税种，二者分立且并行。随着经济的快速发展，增值税和营业税并立打破了商品和劳务流转的课税方式统一性，进而造成了不公平课税格局。现行财税体制不适应、不完善的问题也日益显现，已经不利于且不适应经济结构优化的需要。在新形势下，以增值税代替营业税，符合国际惯例，是深化我国税制改革的必然要求。因此本文通过分析我国税制现状、.营改增政策实施的必要性、营改增政策运行中的问题及对策，重点研究“营改增”前交通运输业税制的状况以及营改增对交通运输业产生的影响，了解营改增政策的必要性，来帮助企业更好地理解和落实营改增方面的相关制度和原则，将使企业针对其自身的行业性质和特点，在原有基础上进行调整，使其发展能更好适应营改增的税制改革。42313
毕业论文关键词： 营业税；增值税；交通运输业；影响
Abstract: in the current tax structure, value added tax and business tax are the two most important turnover tax, the separation of parallel. With the rapid development of economy, value added tax and business tax imposition broke the unity of the circulation of goods and services tax way, thus formed the pattern of unfair taxation. The current of the imperfection of the fiscal and taxation systems don't adapt to, is also growing, is conducive to, does not meet the needs of the economic structure optimization. Under the new situation, to replace the business tax, value-added tax in accordance with international practice, is the inevitable choice of deepening the reform of tax system in our country. So according to the analysis of current tax system in our country, in this paper. The necessity of the camp to increase policy, to increase policy problems and countermeasures in operation, and key research before camp "change" to increase the status of the transportation system and camp on the impact of transportation industry, understand the necessity of camp to increase policy, to help enterprises to better understand and implement the camp change of related system and the principle, will make the enterprise for its own nature and characteristics of industry, on the basis of the original adjustment, make its development camp can better adapt to the change of tax system reform.
Keywords: business tax；value added tax；Transportation industry; impact
目 录
引言 1
一、营业税和增值税的概念及两者的关系 2
（一）营业税的概念 2
（二）增值税的概念 2
（三）营业税与增值税两者的联系与区别 3
1、营业税与增值税的联系 3
2、营业税与增值税的区别 3
二、营改增政策实施的必要性分析 4
（一）有利于更好的促进我国服务业的发展 4
（二）有利于促进制造业企业提升综合竞争力 4
（三）有利于扶持小微企业发展，带动扩大就业 4
三、营改增对企业的影响 5
（一）对建筑业企业的影响 5
（二）对金融保险业的影响 5
（三）对生活服务业的影响 6
四、营改增对交通运输业产生的影响 论营业税改增值税对交通运输企业的影响:http://www.youerw.com/kuaiji/lunwen_42702.html