“营改增”对交通运输业的影响及对策分析.doc

题目 “营改增”对交通运输业的影响及对策分析 作者 学院 专业 学号 指导教师 年 月 日 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT - 1 - - - PAGE \* MERGEFORMAT ii - 摘 要 2012年1月1日起，国家率先在上海启动了对于交通运输业及部分现代服务业营业税改征增值税（简称“营改增”）的试点改革。作为国家的一项结构性减税政策，“营改增”被各界寄予了较大的期望，而自试点运行以来，“营改增”对上海交通运输企业产生的影响也有所不同。 本文以交通运输行业为研究范围，简单介绍了“营改增”出台的背景和意义，并给出了交通运输业和“营改增”的定义，从上海交通运输业小规模纳税人和一般纳税人两个角度出发，根据“营改增”对其的税率安排，分别比较改革前后税率的差别并分析原因，且在着重分析“营改增”对试点企业多方面影响的基础之上，提出了相关的应对措施，以完善税制，帮助企业在改革中降低税负，从而使其能够更好地发展。 关键词：营改增；交通运输业；税负变化 - - PAGE \* MERGEFORMAT - 1 - - ABSTRACT Since January 1st, 2012, the government has officially launched a pilot program at Shanghai to levy value added tax ( called VAT for short) instead of modern service industry business tax for transportation and some tertiary industry. The social from all walks of life put incredibly high expectation on the VAT, which is a national policy of structural tax cuts. However, since the pilot program operated, VAT put on different impact on transport enterprises in Shanghai. This paper was based on traffic transport industry as the range of study, introduced the background and significance of VAT, and then defined VAT. Seen from two angles--Shanghai traffic transport small scale taxpayers and general taxpayers, the paper respectively compared differences on before and after rate s and seriously analyzed cause according to VAT rate arrangements. Then, based on emphatically analysis on impact of VAT on pilot enterprises, the author put forward relative strategies to refine taxation and enable enterprises to develop well in transformation when confronted with the side effects of tax cuts. KeyWords：VAT(Value added Tax)；Transportation industry；Tax change - - PAGE \* MERGEFORMAT iv - 目 录 TOC \o 1-3 \h \u HYPERLINK \l _Toc29602 第一章 引 言 PAGEREF _Toc29602 1 HYPERLINK \l _Toc26599 第二章 交通运输业“营改增”概述 PAGEREF _Toc26599 2 HYPERLINK \l _Toc14779 2.1 交通运输业和“营改增”的定义 PAGEREF _Toc14779 2 HYPERLINK \l _Toc30534 2.2 “营改增”试点纳税人税率安排 PAGEREF _Toc30534 2 HYPERLINK \l _Toc104