“营改增”对航空运输业财务影响的分析——以国航集团为例.pdfVIP

Abstract “Business tax transform to VAT” is a main part of Chinese Fiscal and Tax systemReform.ItisanimportantdecisionmadebyCPCCentralCommitteeand State Council. It is a great strategic initiative to build an upgraded version of Chineseeconomy.SincethenewpolicycarriedoutinShanghaifromJanuary 1th 2012, it has gained widespread attention and recognition.And the scope of the pilot is expanding to more industries and regions.According to data announced by StateAdministration of Taxation, the tax burden of pilot area has decreased 180 billion in two years. While, enterprises which are the main part of Market economy are the beneficiaries of this reform. It is worthy to study the financial effectofVATTransformonspecificindustryandcompany. This paper selects the basic industry airtransport industry as the research object andchoosesthe leading companyAir China as anexample.Thepurposes of this study are to analyze the impact of VAT Transform onAir China’s taxes burden and profitability and to observe the implementation effect of the new policythroughtheoreticalresearchandcasestudy.Inthelastpart,thispaperwill make suggestionsfor airline companies to helpthem gain more profit underthe newpolicyandbecomeamorecompetitivecompanyinthewholeword. Theresultsshowthat,theVATreformhasactuallyreducedthetaxburdenof relativeenterprises andincreasedtheirnetprofit andcashflow.Theenterprises’ overall financial situation has become better. This reform is significant to avoid doubletaxationandpromoteindustryupgrading. Keywords：BusinesstaxtoVAT,TheAirTransportationIndustry,Taxburden,AirChina 目录 第一章 引言1 1.1 选题背景与意义1 1.2 文献综述2 1.3 论文结构3 第二章 营业税改征增值税的必要性和紧迫性分析4 2.1 营业税与增值税并存的成因4 2.1.1 增值税的概念4 2.1.2 我国营业税和增值税并存的成因4 2.2 营业税改增值税的必要性和紧迫性分析5 2.2.1 税收原理分析5 2.2.2 经济现状分析6 第三章 航空运输业的特征以及税收分析7