摘要:所謂營改增，是營業稅改征增值稅的簡稱，即將原屬于營業稅征收范圍的項目改成增值稅范圍的項目。營改增的改革是繼2009年增值稅轉型改革后的又一次重要的結構性稅制改革，意義重大。營改增是具有針對性的一次改革，主要是對原來征收營業稅的部分服務業，包括交通運輸業及部分現代服務業進行的改革，目的是減少營業稅重復征稅，使市場細化和分工協作不受稅制影響，并降低企業稅收成本，增強企業發展能力，優化投資、消費和出口結構，促進國民經濟健康協調發展。

　　　本文以安徽省郎溪縣順康運輸服務有限公司為研究對象，通過對企業營改增前后的財務現狀進行定量分析和定性分析，發現在營改增試點過程中存在企業稅負增加、利潤減少、會計核算及定價難度增加等相關問題，其原因主要包含部分支出無法取得增值稅專用發票、會計核算程序增加等。針對這些問題，提出了通過合理確定合作對象、合理控制成本費用、建立健全會計核算制度并加強人員培訓及合理定制價格等的相關措施，促使該公司能夠更好的適應營改增政策。

關鍵詞 營改增；運輸業；對策

Abstract:“Business Tax Reform to Levy Added-value Vat” means to change the objects belonging to business tax levied scope to that belonging to added-value tax scope. The reform is another important structural tax reform after the vat transition reform in 2009, and it is of great importance. “Business Tax Reform to Levy Added-value Vat” is a targeted reform for some service industries including transportation industry and some modern service industries which levy business tax before. It aims to reduce repeated levy of business tax, make the market segmentation and farm-out uninfluenced, reduce the tax cost of enterprises, enhance the developmental ability, optimize the structure of investment, consumption and exportation, and facilitate the healthy and coordinated development of national economy.

　　　This thesis takes Langxi County Shun Kang transport service Company in Anhui province as the research object, through quantitative analysis and qualitative analysis of enterprise financial situation before and after Business Tax Reform to Levy Added-value Vat. We find that the reform results in so mach problems, such as increasing the company tax, reducing the profit. Also, it increases the degree of difficulty in accounting and pricing problems. The main reasons including part of the expenditure can not obtain special VAT invoice, accounting procedures increase. According to these problems, we put forward some measures to solving the problems, such as reasonable cooperation object, controlling cost, establishing a sound accounting system, strengthening the personnel training and reasonable customized price and so on. After adapted these measures, this company will have a great development.

Keywords   Business Tax Reform to VAT   Transportation service   Strategies

　　　本文以順康公司為例，結合營業稅和增值稅的相關理論，對順康公司營改增前后進行分析，找出試點過程中存在的問題，提出相應的解決對策。全文包括四個部分：

　　　第一部分緒論，包括論文研究背景、研究目的與意義、研究方法與框架結構。

　　　第二部分營改增的相關理論，主要對營業稅的特點、增值稅的特點及優勢、營改增的含義及相關變化幾個方面闡述。

　　　第三部分具體分析順康公司，研究營改增前后的變化，指出營改增后公司出現的問題及原因。

第四部分結合順康公司的具體狀況，采取一對一的方式研究，并提出相關的解決方案。