“营改增”对航空运输业的财务影响分析——以国航集团为例会计学专业论文.docxVIP

摘 要 “营改增”作为我国财税体制改革的重头戏，是党中央、国务院全面深化改 革的重要决策部署，是打造中国经济升级版的重大战略举措。营业税改增值税政 策自 2012 年 1 月 1 日在上海试点推行以来，获得了各方面的广泛关注和认可， 其试点范围和行业也在逐步扩大中。从宏观层面来看，税务总局官方数字显示“营 改增”试点地区两年减税超过 1800 亿元，然而税制改革从根本上是要落实到身 为市场经济的主体的企业，“营改增”政策对具体行业和企业的财务影响值得深 入探究。 本文选取了国民经济的基础行业——航空运输业作为研究对象，以该行业的 龙头企业国航集团作为研究案例，通过理论测算和实际比较深入探究了“营改增” 政策对国航税负水平和盈利水平的影响，借此观察“营改增”政策推行的实际效 果。最后，本文立足企业，为航空公司提出了新政策下的发展建议，以促使航空 公司更好的分享改革红利并增强企业实力。 研究结果表明，“营改增”政策的推行，切实减轻了相关企业的税负，增加 了企业的净利润和现金流，整体上改善了企业财务状况，对于避免重复征税和促 进行业升级具有重要意义。 关键词：营改增，航空运输业，税负，国航 Abstract “Business tax transform to VAT” is a main part of Chinese Fiscal and Tax system Reform. It is an important decision made by CPC Central Committee and State Council. It is a great strategic initiative to build an upgraded version of Chinese economy. Since the new policy carried out in Shanghai from January 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 State Administration 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 effect of VAT Transform on specific industry and company. This paper selects the basic industry air transport industry as the research object and chooses the leading company Air China as an example. The purposes of this study are to analyze the impact of VAT Transform on Air China’s taxes burden and profitability and to observe the implementation effect of the new policy through theoretical research and case study. In the last part, this paper will make suggestions for airline companies to help them gain more profit under the new policy and become a more competitive company in the whole word. The results show that, the VAT reform has actually reduced the tax burden of relative enterprises and increased their net profit and cash flow. The enterprises’ overall financial s