自2012年上海推行营改增业务之后,截止到2014年我国交通运输行业的试点范围得到扩大,并且于2015年营改增业务覆盖了全行业,现如今,高速公路也逐渐纳入到营改增之中。本文主要从高速公路角度出发,着重分析高速公路营改增的重要性,并分析营改增对高速公路经营单位税收的影响,进而提出相关建议与对策。 Since the implementation of the business reform and business increase in Shanghai in 2012, as of 2014, the pilot area of ​​China’s transportation industry has been expanded. In 2015, the business reform has increased the business coverage of the entire industry. Nowadays, the expressway has gradually been included in the reform of the camp Among them. This article mainly from the perspective of the highway, focusing on the analysis of the importance of the reform of the expressway battalion, and analysis of the VAT reform on the expressway business unit tax impact, and then put forward relevant suggestions and countermeasures.