交通运输业营改问题研究.docxVIP

交通运输业营改增问题研究 中 文 摘要 目前我国的税收结构中包含着增值税和营业税这两种不同的税种。然而当我国税收体系的不断进行补充完善时，这一税收举措的弊端也不断显现，即存在着重复征税的现象。因此想要促进经济稳健发展必须对我国进行税收体制的改革与完善。在调整我国经济结构的过程中，营改增这一税收制度的改革就变得特别关键。通过对我国营改增实施的效果进行检验分析，可以加深对营改增的认识与了解，能够进一步深入掌握对营改增未来改革实施方向的制定。 本文主要通过以交通运输业这一行业的某个具有代表性的上市公司为例进行量化分析，具体通过财务指标法进行对广深铁路股份有限公司在营改增前后的税负及利润研究分析。在我国实施营改增之后，交通运输业纳税人由应改革前应征3%的营业税税率转变成征收11%的增值税税种，这一税收政策的改革对我国交通运输业造成了诸多影响。通过对此政策措施研究分析发现营改增在交通运输业中的实施带来不容乐观的影响，我国政府改革的最初目的减轻纳税人的纳税负担并没有完全实现。基于此，针对这一问题，本文从企业和政府这两个角度分别进行思考分析并提出了相关的建议。 关键词：营改增；交通运输业；广深铁路；税负；利润 Transportation from the business tax to VAT problem research English abstract Key words: business tax; Value added tax; Guangshen railway; Transportation industry; tax;profits In the current tax system in china,Parallel to impose business tax and VAT.With the development of economy,The disadvantages of this tax measures has been revealed.There is the phenomenon of double taxation.If China want to quicken economic development ,it must be reformed to improve the tax system.In Chinas economic restructuring process,The business tax transfers VAT tax reform is particularly critical.By performing test and analyze the performance of its implementation,Conducive to deepening of the camp changed to increase awareness and understanding,Further mastery of the camp changed to increase the development of the subsequentdirection of reform. In this paper, a company listed on the transport industry as an example quantitative analysis,through the financial index method of Guangshen Railway Company Limited and Profit before and after tax reform research and analysis.After the reform, transportation business tax payable by the taxpayer rate of 3 per cent to 11 per cent VAT levy,reform of the tax policy on Chinas transportation industry caused a lot of impact.The analysis revealed that the camp changed to increase the embodiment are not optimistic about the impact on the transportation sector,government Reform purpose to reduce the tax burden of taxpayers and not fully realized.Bas