摘要：营业税全面改革为增值税对于运输行业的影响较大，主要表现在运输行业在纳税方面和企业的税收结构上的差异。本文主要根据“营改增”政策的背景，目的以及意义，以温州敖运集团为例，计算分析“营改增”之前税收结构和营业利润数据和“营改增”之后的税收结构变化从而导致企业营业利润的变化，通过图表和表格直观展现，分析改运输企业在营改增前后应交税金、收入和利润的变化，针对“营业税改增值税”政策在实施过程中在运输企业中产生的具体问题提出,从微观角度，运输企业自身应对税负变化过大的措施和宏观角度，该政策应改进的方面。

关键字：营业税改增值税政策 运输行业 实施问题 应对策略 税负结构变化

Abstract: Comprehensive reform of the business tax to a larger impact of VAT for the transportation industry, mainly on the differences in the tax aspects of the transportation industry and the corporate tax structure. In this paper, based on the"Business tax changed to VAT" policy, calculation and analysis of changes in the tax structure and the data of operating profit of Wenzhou Ao Yun Group before the"Business tax changed to VAT" and after the"Business tax changed to VAT" lead to changes in corporate operating profits through intuitive charts and tables show the analysis of changes in transport enterprises, before and after exerting the"Business tax changed to VAT" policy, including changes in taxes payable, revenues and profits, resulting in specific issues in the process of implementation of the transportation companies' “Business tax changed to VAT "policy raised from the microscopic point of view, and how to deal with impacts of tax measures on their own transportation enterprises as well as policy changes in large macro perspective along with improvement of policy recommended. 

Key words: "Business tax changed to VAT"  policy transportation enterprises  implementation specific issues  strategies deal with impacts of tax measures  changes of tax structures