随着我国经济不断的发展,我国的各行各业都有了飞跃式的进步,其中交通运输行业依托于时代背景下,形成了较大的发展空间。“营改增”制度是我国税收体制中全新的改革方案,也是我国开展减税政策的重要措施。因此,这项政策对于我国交通运输企业的影响也比较大,铁路交通运输企业作为其中的重要组成,其也受到了“营改增”的较大影响。本文即是围绕“营改增”制度进行分析,讨论了这项政策下对于铁路运输部门财务管理工作的影响,就其中存在的问题提出相关的建议。 With the continuous development of our economy, all walks of life in our country have made leaps and bounds. Among them, the transportation industry has formed a large space for development under the background of the times. The system of “Changing Camps and Increasing Prices” is a brand new reform plan in our tax system and an important measure for our country to carry out tax reduction policies. Therefore, the impact of this policy on China’s transport enterprises is relatively large. As an important component of the railway transport enterprises, it has also been greatly affected by the “increase of tax and VAT”. This article is based on the analysis of the system of “business tax reform,” discusses the impact of this policy on the financial management of the railway transport sector, and puts forward relevant proposals on the existing problems.