从会计学角度研究交通运输企业试行营改增的影响
he influence of the transition from Business Tax to Value-added Tax in Transportation Industry from Accounting view
我国在上海市对交通运输业和部分现代服务业进行营业税改征增值税扩围试点，本文拟从会计学角度研究交通运输业实施营业税改征增值税对支付运费企业和运输企业的影响，主要包括对会计处理、总体税负、会计报表的影响，以及征收管理权的变化。
In Shanghai,the government is ready to switch Business Tax to Value-added Tax in the transportation industry and modern service industry.This article aims at researching the influence of the transition from business tax to value-added tax in transportation industry from accounting view.It contains the influence to accounting treatment, overall tax, accounting statements.
车培荣、周欣
交通运输经济
交通运输行业营业税增值税会计学
ransportation IndustryBusiness TaxValue-added TaxAccounting
车培荣,周欣.从会计学角度研究交通运输企业试行营改增的影响[EB/OL].(2012-11-30)[2025-08-16].http://www.paper.edu.cn/releasepaper/content/201211-552.点此复制
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