摘要:增值稅是對(duì)銷售貨物或者提供加工、修理修配勞務(wù)以及進(jìn)口貨物的單位和個(gè)人就其實(shí)現(xiàn)的增值額征收的一個(gè)稅種。在我國(guó)現(xiàn)行的增值稅和營(yíng)業(yè)稅并收的稅收政策中，由于增值稅征稅范圍過(guò)窄，導(dǎo)致增值稅的抵扣鏈條被打斷，這樣就極大的影響了增值稅的優(yōu)勢(shì)發(fā)揮。然而在2012年實(shí)施的將第三產(chǎn)業(yè)中的大部分行業(yè)征稅方式由營(yíng)業(yè)稅改征增值稅這一重大舉措，對(duì)運(yùn)輸業(yè)產(chǎn)生巨大的影響。本文通過(guò)對(duì)增值稅轉(zhuǎn)型給運(yùn)輸業(yè)帶來(lái)的影響進(jìn)行深入的分析與研究，從增值稅稅種的特殊性出發(fā)，使大家能更深層的了解增值稅轉(zhuǎn)型給我國(guó)運(yùn)輸業(yè)帶來(lái)的影響。在此基礎(chǔ)上，通過(guò)對(duì)實(shí)際案例的分析及研究，進(jìn)一步闡述增值稅轉(zhuǎn)型對(duì)我國(guó)運(yùn)輸業(yè)產(chǎn)生的利弊影響和形成的原因，然后根據(jù)存在的問(wèn)題方面給出相應(yīng)的對(duì)策。對(duì)這一問(wèn)題進(jìn)行探討可能解決貨物和服務(wù)不能相互抵消雙重征稅的問(wèn)題，有利于社會(huì)化專業(yè)分工，優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)，促進(jìn)實(shí)體經(jīng)濟(jì)的發(fā)展，對(duì)推進(jìn)經(jīng)濟(jì)結(jié)構(gòu)調(diào)整，提高運(yùn)輸業(yè)的競(jìng)爭(zhēng)能力有重要意義。    

關(guān)鍵詞：增值稅轉(zhuǎn)型 運(yùn)輸業(yè) 利弊影響 對(duì)策

ABSTRACT:Added-value tax is for selling goods or providing processing, repairs and replacement services, and import cargo units and individuals in its implementation of appreciation impose a tax. in our current value-added tax and business tax and tax policy, due to the VAT tax scope too narrow, lead to deduction of VAT chain is broken, This will greatly affect exploit the advantages of VAT. however, the most industries in the tertiary industry on the implementation of tax by the tax change paid VAT this major initiatives in 2012, have huge impact on transportation industry. this article through to the VAT to in-depth analysis and study of the impact of the transport industry, starting from the particularity of value-added tax, gives you a deeper understanding of VAT to the impact of the transportation industry in our country. on this basis, through the analysis and study of real cases, further elaborated VAT incurred on the pros and cons of transportation industry impacts and reasons for the formation, and then according to the problems existing in the aspects give some of the corresponding countermeasures. this research can be solve the goods and services can't offset double taxation issues, is advantageous to the socialization of professional division of labor, optimize the industrial structure, promote the development of the real economy to promote economic restructuring and improve the national comprehensive strength has important theoretical significance and meaning.

Keyword: VAT ；Transportation；Pros and cons of impact；Countermeasure