“营改增”对企业财务的影响研究——以交通运输业为例.docxVIP

“营改增”对企业财务的影响研究——以交通运输业为例 摘要：2012年上海市交通运输业拉开了营改增的改革序幕，根据国务院规定，2016年5月1日营改增在全国各行业开展。虽然营改增是国家实现结构性减税的重要举措，但是大量表明，在营改增之后，部分交通运输业税负不降反升。本文研究了营改增的背景和必要性，在已有理论的基础上，对交通运输业营改增的影响进行了一般理论分析和实证分析。通过对营改增前后2011年和2015年40家交通运输业税负的变化情况研究，仔细分析了影响增值税税负的因素，得出结论：增值税税负和固定资产增长率、资产负债率负相关，与营业利润率正相关，并在此基础上从政府和企业的视角提出了建议。 关键词：营改增；交通运输业；增值税税负 Study on the Financial Impact of Replacing the Business Tax with the VAT in the Transportation Enterprise Abstract ：The reform of substituting the VAT for Business begins in shanghai in the year of 2012.According to the provisions of the state council,the reform of substituting the VAT for Business will start in the national industry in On May 1, 2016.Though the reform of substituting the VAT for Business is an important measure of structural tax reduction,a large amount of data shows that after The reform of substituting the VAT for Business ,part of the transportation industries’ tax has been rised.This article studies the background and necessity of the reform of substituting the VAT for Business .On the basis of existing theory ,I have analysis the general theoretical and empirical for the influence of the transportation .At least ,I have cone to a conclusion that the VAT has a positive correlation with the fixed assets growth rate and asset-liability ratio and has a negative correlation with operating profit ratio.Finally,this article gives some advice from the the perspective of the government and enterprise. Key Words: The reform of the VAT and Business ; transportation ; the VAT 目 录 摘要1 AbstractⅡ 目录ⅢTOC \o 1-3 \h \u   HYPERLINK \l _Toc12895 一 引言  PAGEREF _Toc12895 1  HYPERLINK \l _Toc19118 （一）研究背景及意义  PAGEREF _Toc19118 1  HYPERLINK \l _Toc6015 （二）交通运输业营改增的必要性  PAGEREF _Toc6015 1  HYPERLINK \l _Toc25220 二 营改增的理论依据  PAGEREF _Toc25220 3  HYPERLINK \l _Toc21752 （一）税收中性理论  PAGEREF _Toc21752 3  HYPERLINK \l _Toc2881 （二）税收的公平理论  PAGEREF _Toc2881 3  HYPERLINK \l _Toc16558 （三）税收负担理论  PAGEREF _Toc16558 3