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近年来我国交通运输行业的发展,对我国经济的发展起到了巨大的推动作用,但在目前营改增税制改革的重要举措中,交通运输行业自身还存在一些问题,没有及时的适应营改增税制环境,使交通运输行业在营改增税制下不但没有减轻企业的负税负担,反而增加了企业的负担,这严重影响了企业的健康发展,也不利于国家税制改革的顺利进行,因此我国交通运输行业要在营改增环境下,不断加强企业内部的会计核算制度,改善该行业的不规范行为,在营改增税制条件下,有效的减轻企业税收压力,提高企业的利润。
In recent years, the development of China’s transportation industry has played a huge role in promoting the economic development in our country. However, in the important measures for the reform of the current tax system, the transportation industry itself still has some problems, Tax environment, the transportation industry in the tax reform not only did not reduce the tax burden on enterprises, but increased the burden on enterprises, which seriously affected the healthy development of enterprises, is not conducive to the smooth progress of national tax reform, and therefore our country Under the environment of increasing business growth, the transportation industry should continuously strengthen the internal accounting system of enterprises and improve the non-standard behavior of the industry. Under the conditions of increasing the tax system, the transportation industry will effectively reduce the tax pressure on enterprises and increase the profits of enterprises.