题目：浅析营改增对交通运输企业的影响和分析。浅析营改增对交通运输企业的影响和分析［摘要］财税〔2013)37号财政部国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知，自2013年8月1日起，在全国范岡内开展交通运输业和部分现代服务业营改增试点，由于营业税与增值税在税收政策方面有不小差异，因此这项改革对交通运输业及其上下游企业产生了一系列影响。木文将对营业税改征增值税相关背景及动态，以及改革对交通运输业及其上下游企业产生的影响作初步分析。主要分析了"营改增"前后营业税与增值税的差异，并进一步分析对资产、利润、相关城建税、教育费附加、及所得税的影响，最后提出"营改增"后交通运输企业要加强政策扶持和扩大抵扣范围的建议。AnalysisoftheInfluenceofReformingBusinessTax(BT)toValueAddedTax(VAT)onTransportationEnterprises[Abstract]The37!hdocumentof2013onfinanceandtaxation(NoticeoftheMinistryofFinanceandtheStateAdministrationofTaxationonLaunchingaNationwidePilotTaxationPolicyaboutimposingVATinsteadofBTonTransportationenterprisesandSelectedModernServiceenterprises)says:SinceAugust1,2013,theauthoritieswouldperformanationwidepilotprogramofimposingVATinsteadofBTontransportationandselectedmodernserviceenterprises.TherearemanydifferencesontaxationpolicybetweenBTandVAT,sothisreformhasaseriesofinfluenceontransportationenterprisesandtheupstream&downstreamfirm.ThispaperfirstlygivesabriefintroductiontothebackgroundandtrendoftheVATpilotreformandpreliminaryanalysestheinfluenceofthereformontransportationandrelatedenterprises.TheanalysisisprincipallyaboutthedifferencebetweenBTandVATbeforeandafterthereform,andthentheinfluenceofreformonasset,profit,relatedurbanmaintenanceandconstructiontax,incometaxandextrachargesofeducationfunds.Asaconsequence,1proposethattheauthoritiesstrengthenthepolicysupportandextendthescopeofdeductionforthetransportationenterprisesaftertheVATreform.[Keyword]ImposingVATinsteadofBTAssetProfitTaxBurden目录引言......................................................................................................................................1一、营改增的概念和背景分析........................................................................................1（一）................................................................................................................营改増的概念1（二）.........................................................................................................营改增的背景分析1二、营改增的必要性分析...............................................................................................2（一）...........................................................................................................提高W际竞争力2（二）................................................................................................................避免重复征税2（三）.............................................................................................................促进节能和环保3三、营改增对交通运输企业的影响..................................................................................3（-）营改增对交通运输企业资产的影响...................................................................3（二）...............................................................................营改增对交通运输企业利润的影响3（三）...............................................................................营改增对交通运输企业税负的影响4（四）................