中文摘要：

根据12家沪深A股代表性上市交通运输企业在外购货物、劳务以及新增固定资产等方面的数据，本文对交通运输业营业税改征增值税的难点进行了分析。最终发现在实行低税率的同时，分情况处理新增固定资产中所含的可抵扣进项税额可以很好地解决交通运输企业在营业税改征增值税后可能出现的税负苦乐不均问题。并且，从提升物流业税收征管水平以及促进物流业一体化发展的角度考虑，应对物流业实行统一的增值税税率。

英文摘要：

This paper analyzes the difficulties in applying VAT to the transportation industry based on the datum about newlyadded fixed assets, purchased goods and services from the financial statements of twelve listed transportation companies. The paper argues that the tax burden imbalance resulting from the replacement of business tax with VAT in the transportation industry can be well solved through introduction of low VAT rates together with different treatment： of the deductible input VAT in the newly-added fixed assets. In addition, to scale new heights in the tax collection of the logistics industry and to promote development of integrated logistics industry, it＇s necessary to apply a unified VAT rate to the logistics industry.