“营改增”后,交通运输业面临以下税收征管问题:第一,可抵扣进项税额较少,短期内税负上升。大型运输工具和大型设备的采购成本较高,且大部分设备都是在“营改增”试点之前购置,无法抵扣进项税额。过路、过桥费等费用支出无法抵扣进项税额。采取挂靠经营模式、以收取挂靠人管理费形式取得收入的一般纳税人,经营中发 “After the tax increase”, the transportation industry is facing the following tax collection and management issues: First, less input tax deduction, the tax burden in the short term rise. Purchase costs for large vehicles and large equipment are high, and most of the equipment is purchased before the pilot “Pilot Reform”, and the input tax can not be deducted. Crossing the road, crossing fees and other expenses can not be deducted input tax. To take the operating mode, in order to receive the form of management fees paid by the average income taxpayers, operating in the hair