营业税改征增值税(以下简称“营改增”)是财税体制改革的重大决策部署,是我国一项重要的结构性减税政策,其对企业财务的影响已经逐步在经营管理过程中体现。作为交通运输业的重要组成部分,轨道交通企业该如何应对“营改增”税收改革,本文分析了“营改增”对轨道交通企业的影响,对如何应对“营改增”带来的问题提出了一些措施和建议。 Business tax reform levy value-added tax (hereinafter referred to as “business tax reform ”) is a major decision-making deployment of fiscal and taxation system reform is an important structural tax reduction policy in China, its impact on corporate finance has been gradually in the process of business management reflect. As an important part of the transportation industry, how should the rail transit enterprises cope with the reform of “tax reform, tax reform and tax reform”, this article analyzes the impact of “tax reform” on rail transit enterprises, and how to deal with “ ”The problems brought forward some measures and suggestions.