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The industry "to replace the business tax with a value-added tax" has changed the industry to some extent ,including the transport sector to pay business tax for many years, the long-term development of the transport industry, has brought a very big power, as the industry is concerned, it should actively implement the camp changed to increase the implementation of all the preparations. This paper tries to analyze the changes of accounting subjects from the related cases, and explore the influence of the business to the accounting and reporting of the transportation industry. 关键词： 营改增;;交通运输业;;会计报表
The industry "to replace the business tax with a value-added tax" has changed the industry to some extent ,including the transport sector to pay business tax for many years, the long-term development of the transport industry, has brought a very big power, as the industry is concerned, it should actively implement the camp changed to increase the implementation of all the preparations. This paper tries to analyze the changes of accounting subjects from the related cases, and explore the influence of the business to the accounting and reporting of the transportation industry. 关键词： 营改增;;交通运输业;;会计报表
