将交通运输业纳入增值税征税范围，有利于完善抵扣链条，解决涉及运费支付的企业征税额与抵扣额不一致的矛盾，促进资源有效配置。但“营改增”试点运行过程中，尽管大部分列入试点的企业特别是小规模纳税人税负下降明显，而交通运输业却出现了税负不降反增的现象。总体而言，“营改增”试点导致交通运输企业综合税负增加的主要原因：一是交通运输业增值税税率偏高，而原营业税差额征收优惠幅度大于“营改增”。二是进项税额抵扣不足。这是因为，受各种现实因素特别是企业生产经营周期影响，如某一时段企业可抵扣进项税额较少，企业税负就有可能加重。三是资本有机构成问题。由于交通运输企业的资本投入主要是运输工具，而运输工具购置成本高，使用年限长，多数相对成熟的大中型企业未来几年甚至更长时间内都不会购置投入大额资产，其实际可抵扣的固定资产所含进项税额很少，从而导致企业在生产用固定资产购置投入较少的期间，税负会上升。%Including the transportation industry into the range of value-added tax is conducive to improving the deduction chain, solving the conflict of inconsistent amount of taxation and deduction and promoting the effective resources distribution. But, in the pilot project of tax restructuring, though the tax burden of some pilot enterprises was decreased, the tax burden of the transportation industry as a whole was increased. Causes for that are the too high rate of valued-added tax of this industry, the not enough deduction and the capital structure.
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