目前，在交通运输行业主体税种的选择问题上颇有争议，其中有一种观点认为，交通运输业应以增值税为流转税主体税种纳入增值税征管范畴。带着这个问题，笔者对长治市开元汽运公司的经营状况和税费负担进行了重点调查，经定性和定量分析后认为：从我国目前市场经济的发展速度和 At present, there is controversy over the choice of tax types in the transportation industry. One of the opinions is that the transportation industry should include value-added tax as the tax body for the turnover tax in the scope of value-added tax collection and management. With this question, the author of Changzhi City Kaiyuan Auto Transport Company’s operating conditions and tax burden on the focus of the investigation, the qualitative and quantitative analysis that: from the current market economy in China and the pace of development and