作　　者： ;

机构地区： 广东水利电力职业技术学院

出　　处： 《广东水利电力职业技术学院学报》 2013年第4期68-70,共3页

摘　　要： 增值税与营业税都是流转税,每个流转环节都要征税,但是两者在征收范围、纳税依据和税率设置上均存在很大差异。对此,以交通运输业为例,对营业税改增值税的影响进行分析与探讨,并就交通运输企业如何进行纳税筹划提出可行性建议。 VAT and business tax are the turnover tax, and every part of circulation should be taxed. However, both of them are in scope of charge and there is a big difference between them on the tax basis and rate setting. Based on an example of transportation, this paper analyzes and discusses the effect of business tax changing to VAT, and puts forward some suggestions about how to plan tax on transport enterprises.

关 键 词： 营改增 交通运输业 重复计税 税收杠杆

领　　域： [经济管理—财政学]