摘要：營(yíng)業(yè)稅全面改革為增值稅對(duì)于運(yùn)輸行業(yè)的影響較大，主要表現(xiàn)在運(yùn)輸行業(yè)在納稅方面和企業(yè)的稅收結(jié)構(gòu)上的差異。本文主要根據(jù)“營(yíng)改增”政策的背景，目的以及意義，以溫州敖運(yùn)集團(tuán)為例，計(jì)算分析“營(yíng)改增”之前稅收結(jié)構(gòu)和營(yíng)業(yè)利潤(rùn)數(shù)據(jù)和“營(yíng)改增”之后的稅收結(jié)構(gòu)變化從而導(dǎo)致企業(yè)營(yíng)業(yè)利潤(rùn)的變化，通過圖表和表格直觀展現(xiàn)，分析改運(yùn)輸企業(yè)在營(yíng)改增前后應(yīng)交稅金、收入和利潤(rùn)的變化，針對(duì)“營(yíng)業(yè)稅改增值稅”政策在實(shí)施過程中在運(yùn)輸企業(yè)中產(chǎn)生的具體問題提出,從微觀角度，運(yùn)輸企業(yè)自身應(yīng)對(duì)稅負(fù)變化過大的措施和宏觀角度，該政策應(yīng)改進(jìn)的方面。

關(guān)鍵字：營(yíng)業(yè)稅改增值稅政策 運(yùn)輸行業(yè) 實(shí)施問題 應(yīng)對(duì)策略 稅負(fù)結(jié)構(gòu)變化

Abstract: Comprehensive reform of the business tax to a larger impact of VAT for the transportation industry, mainly on the differences in the tax aspects of the transportation industry and the corporate tax structure. In this paper, based on the"Business tax changed to VAT" policy, calculation and analysis of changes in the tax structure and the data of operating profit of Wenzhou Ao Yun Group before the"Business tax changed to VAT" and after the"Business tax changed to VAT" lead to changes in corporate operating profits through intuitive charts and tables show the analysis of changes in transport enterprises, before and after exerting the"Business tax changed to VAT" policy, including changes in taxes payable, revenues and profits, resulting in specific issues in the process of implementation of the transportation companies' “Business tax changed to VAT "policy raised from the microscopic point of view, and how to deal with impacts of tax measures on their own transportation enterprises as well as policy changes in large macro perspective along with improvement of policy recommended. 

Key words: "Business tax changed to VAT"  policy transportation enterprises  implementation specific issues  strategies deal with impacts of tax measures  changes of tax structures