营业税改征增值税(简称“营改增”)是我国实施结构性减税政策的重要内容,其主要目的在于推动交通运输等现代服务业合理分工,促进市场健康发展。但是,应该看到,在一些企业尤其是交通运输业却存在税负增加的情况。因此,我们要认真分析“营改增”对企业税负造成的影响,并提出针对性措施。 Business tax reform The VAT (short for “business tax reform”) is an important part of China’s implementation of the structural tax reduction policy. Its main purpose is to promote the rational division of labor in modern service industries such as transportation and promote the healthy development of the market. However, it should be noted that there is an increase in tax burden in some enterprises, especially in the transportation industry. Therefore, we must carefully analyze the impact of the “tax reform” on corporate tax burden and put forward targeted measures.