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本文以“营改增”的背景为基础,以交通运输企业为研究对象,根据山东省潍坊市运输业的实际情况,具体分析“营改增”对交通运输业税负的影响,寻找“营改增”后交通运输业税收管理方面出现的问题,全方位、多角度探究这些问题产生的原因,并提出针对性的管理对策与建议,促进税收朝更加健康稳定的方向发展。
Based on the background of “business reform and increase ”, take transportation enterprises as the research object, according to the actual situation of the transportation industry in Weifang City, Shandong Province, the paper analyzes the impact of “Yingguangzeng ” on the tax burden of the transportation industry , Looking for the problems arising from tax administration of the transportation industry after the reform of “increasing taxes and increasing taxes”, probing into the causes of these problems from all angles and in various angles and putting forward specific management countermeasures and suggestions to promote the tax toward a more healthy and stable direction development of.