但是在现行的交通运输业的税收体制中，交通运输企业的很多商品和劳务都是课

但是在现行的交通运输业的税收体制中，交通运输企业的很多商品和劳务都是课征营业税，由于交通运输业与各行各业密切相关，增值税的抵扣链条往往在此时被打断就是因为交通运输业未纳入增值税税收体系，这就势必会大大缩小增值税的中性作用，打断经济运行中的增值税抵扣链条。交通运输业由于在整个国民经济中与各行各业息息相关，因此在产业中扮演着一个重要角色，交通运输业的抵扣情况直接影响着其他各个行业的抵扣情况。现行的税收制度，在无形中破坏了税收体系的整个抵扣作业，减少相关行业的可抵扣金额，增加了企业税负。这是现行税收体系中交通运输业因为征收营业税而带来最直观也是最重要的负面问题。因此为完善增值税抵扣链条，更好的发挥增值税的中性特征，增值税改革是必然，交通运输业营业税改征增值税改革是大势所趋。

結果 (英文) 1:

But under the current tax system of transportation, transportation of many goods and services are levied sales tax due to transportation and businesses closely related to VAT deductions tend to be interrupted because of transportation at this time is not included in the VAT tax system, which will greatly reduce the neutral role of VAT, interrupt the chain of VAT deduction in the economy. Transportation in the national economy as a whole and in all walks of life are closely related, therefore plays an important role in the industry, traffic and transportation deductions directly affect the deduction of other industries. The current tax system, virtually destroyed the entire tax system to offset jobs, reduce the deductible amount in related industries, an increase of corporate taxes. This is the existing tax system in transportation brings the most intuitive and most importantly because of tax problems. So in order to improve tax chain, better playing characteristics of the neutrality of VAT, tax reform is essential, transportation sales tax with VAT reform is inevitable.

結果 (英文) 3:

But in the current transport industry tax system, traffic transportation enterprises of many goods and services are levy business tax, because of the transportation industry and all walks of life are closely related, VAT deduction chain often at this time interrupted because of transportation are not included in the VAT tax system, which will greatly reduce the value-added tax neutral role to interrupt in the economic operation of the VAT deduction chain. Transportation industry because in the whole national economy and all walks of life are closely related, so in the industry plays an important role, deduction of transportation industry directly affects the deduction of all other industries. The current tax system, in virtually destroyed the entire tax system, the tax system to reduce the amount of deductible industry, increase the enterprise tax burden. This is the current tax system in the transportation industry because of the tax collection and the most intuitive and the most important negative issues. Therefore in order to improve the VAT deduction chain, better play the neutrality of the value-added tax, value-added tax reform is inevitable, the transportation industry business tax levy value-added tax reform is the trend of the times.