随着我国新一轮财税体制改革的不断深入,截止2014年1月,我国已经实现将铁路与邮政行业营业税改征增值税的改革。“营改增”政策执行后,对我国铁路运输行业在提升服务质量、增强财务人员素质建设等方面产生了深远的影响。本文通过对“营改增”政策对于我国铁路运输企业的影响进行分析的基础上,提出铁路运输企业应采取的若干应对措施。 With the deepening of the new round of fiscal and taxation system reform in our country, as of January 2014, China has already implemented the reform to replace the sales tax in the railway and postal industries with VAT. After the implementation of the policy of “Changing Camps to Increase Prices”, it has had a profound impact on China’s railway transportation industry in improving service quality and enhancing the quality of financial personnel. Based on the analysis of the impact of the policy of “increasing taxes and increasing profits” on the railway transport enterprises in our country, this paper puts forward some countermeasures that railway transport enterprises should take.