“营改增”政策的实施标志着我国进入21世纪后税务系统的重大改革。“营改增”政策的实施,符合我国经济发展“新常态”的新形势,符合我国产业结构优化调整的发展步伐。本文以交通运输行业为例,探究了“营改增”实施后对交通运输业税收筹划的具体影响。 The implementation of the policy of “Changing Camps to Increase Taxes” marks a major reform of the taxation system after China entered the 21st century. The implementation of the policy of “increasing, increasing, increasing the number of battalions” accords with the new situation of economic development and “new normality” in our country and is in keeping with the pace of the optimization and readjustment of China’s industrial structure. This article takes the transportation industry as an example to explore the specific impact on the tax planning of the transportation industry after the implementation of “increasing taxes and increasing taxes”.