近年来,在新常态下,我国经济发展速度依然可观,之前的税制已无法适应经济发展的需要,尤其是营业税重复征税,限制企业长远发展。航空运输业是我国“营改增”改革的一部分,其组织结构大、经营地域广、服务种类多、营业成本支出大。本文以东方航空公司为例,比较“营改增”前后税负,并针对性提出相应税收筹划措施。 In recent years, under the new normal, the pace of economic development in our country is still substantial. The previous taxation system was unable to meet the needs of economic development. In particular, the business tax was repeatedly taxed to limit the long-term development of the enterprise. Air transport industry is a part of the reform of our country. It has a large organizational structure, a wide range of services, a large number of services and a large operating cost. This article takes Dongfang Airlines as an example to compare the tax burden before and after the “change from business to tax” and put forward tax planning measures pertinently.