摘要:隨著我國服務行業的發展與壯大，我國對服務業依然征收營業稅的政策已經阻礙了行業的發展，進而影響到我國經濟結構的升級。為了統一稅制，同時也為了減輕交通運輸行業和第三產業中的服務行業的稅負，我國首先在上海實施營業稅改增值稅的試點工作。試點以來，部分交通運輸企業的稅負有所減少，但是還有部分企業的稅負反而增加，這與試點的初衷相悖。本文從目前營業稅改革產生的社會現象以及政府為此采取的措施這樣一個角度，用理論聯系溧陽市農村客運站營運實例出發，分析稅制改革對農村客運站以及擴展到整個交通運輸行業的稅負影響，用農村客運站的例子找出交通運輸企業稅負增加的原因，并以此給出合理的建議。

關鍵詞 營業稅改革；稅負；交通運輸業；客運站

Abstract:With the rapid growth and development of China's service industry, business tax on the service industry is still a policy in our country has hindered the development of the industry, affecting China's economic structure upgrade. In order to unify the tax system, but also to reduce the transportation industry and the tertiary industry in the service industry tax, China's first pilot implementation of business tax on the value added tax in Shanghai. Since the pilot, part of the transportation enterprise's tax burden has been reduced, but there are some enterprises tax increases, this contradicts with the pilot's intention. This article from the current business tax reform and social phenomenon produced by the government to take measures to such a point of view, with the rural theory with Liyang passenger station operating practice, analysis of tax reform on rural passenger stations and extended to the tax effect of the transport industry, with the rural passenger station as an example to find out the reasons for increase transportation enterprise tax burden, and then gives a reasonable proposal.

Keywords  business tax reform  tax burden  transportation  passenger station

　　　將農村客運站納入營業稅改增值稅試點范圍可以促進我國服務行業的發展，增強我國服務行業的國際競爭力。隨著我國第三產業的發展，尤其是近幾年來第三產業占國民收入比重的增加，我國服務行業面臨國際化的趨勢。但是對服務行業征收營業稅導致我國服務行業在出口時都是帶稅出口，與其他國家以零稅率出口相比，國際競爭力受到很大的削弱。營業稅改革后，將對我國的服務行業增收增值稅，這樣服務行業在出口就能享受出口退稅政策，同時也不必擔心外國對我國服行業采取懲罰性關稅，國際競爭力會有明顯提高。