随着“十二五”期间税制改革,扩大增值税征收范围是必然之势。上海机场作为首批试点行业之一,税收政策重大变革,给民航机场企业带来前所未有的影响。本文简要论述了营业税改增值税的理论依据,就营业税改增值税对民航机场企业的影响展开分析,并提出相应应对措施,以期为民航机场企业顺利应对改革,抓住发展机遇提供参考。 With the tax reform during the “Twelfth Five-Year Plan” period, it is an inevitable trend to expand the scope of VAT collection. As one of the first pilot industries in Shanghai Airport, major changes in tax policy have brought unprecedented impact on the airport enterprises in the airport. This paper briefly discusses the theoretical basis of VAT reform of business tax and analyzes the impact of VAT reform on the civil airport enterprises and puts forward corresponding countermeasures so as to provide a reference for civil aviation airport enterprises to successfully deal with the reform and seize the development opportunities.