自从实施交通运输业与部分现代服务业营业税改征增值税试点改革之后,试点改革收到了预期效果,如该行业的投资增速有明显改善,企业的税收负担也减轻许多,但在实施过程中还存在着一些具体税收征管问题亟须解决。为了更好地推行“营改增”政策,同时也是有效减少企业的税务风险与成本,促进企业健康发展,本文试图从交通运输业政策改革的发展现状,初步探讨交通运输业的经营现状与增值税税收政策管理存在的问题,并提出相应的改进措施。 Since the implementation of the Pilot Reform of the Business Tax for Traffic Services and Some Modern Service Industries on the Reform of Value Added Tax, the pilot reform has received the expected results. For example, the investment growth rate of the industry has significantly improved and the tax burden on enterprises has also been reduced. However, during the implementation process, There are still some problems of tax collection and management that need to be resolved urgently. In order to better implement the policy of “increasing profits and increasing profits” and at the same time, it is also effective in reducing the tax risks and costs of enterprises and promoting the healthy development of enterprises. This paper attempts to discuss the status quo of the transportation industry from the perspective of the development of the policy of the transportation industry And the problems existing in the management of VAT tax policy and put forward the corresponding improvement measures.