营改增对交通运输业的影响研究——以东方航空公司为例-research on the influence of business transformation to increase on transport industry —— taking eastern airlines as an example.docxVIP

摘要 摘要 摘 要 增值税是我国的主体税种之一，它对于财政收入的筹集、资源的合理配置等 方面有着积极的影响。我国的增值税制度经过了几次改革调整，直至 2012 年的 改革，才开始慢慢打破营业税与增值税并存的格局，出现了一个新的词语“营改 增”。任何改革的推进都是从局部到整体的。国务院作出决定，自 2012 年 1 月 1 日起，在上海市试点交通运输业和部分现代服务业等开展营业税改征增值税，简 称“营改增”。此次政策改革的最终目的是为了优化税制结构和减轻部分行业的 税收负担，逐步实现全行业营业税改增值税的改革目标，彻底改变两税格局。 交通运输业作为我国国民经济的重要组成部分，一直以来都征收营业税，然 而重复征税、不能抵扣进项税额等问题的存在却制约着交通运输业的发展。营改 增的目的是为促进交通运输业的发展，减少其税收负担。然而，自实施“营改增” 以来 95%的企业的税负呈现无变化或是下降的趋势，有 5%左右的企业的税负不仅 没有下降，反而呈现出有所增加的趋势，部分交通运输业就在这 5%的行列之中。 所以本文研究“营改增”对交通运输业的影响具有一定的现实意义，有利于 分析存在的问题，进而提出采取怎样的措施来解决。本文的研究思路以税负的相 关理论为切入点，指出了营改增的必要性，在此基础上运用定性与定量相结合的 方法研究和分析了税收对交通运输业的影响，最后结合营改增对上市公司中国东 方航空股份有限公司的案例分析，分析了交通运输业营改增存在的问题并提出了 相关的政策建议。希望本文的分析研究可以为营业税改征增值税这一利国利民的 政策的推广带来更好的实际效果。 关键词： 交通运输业 营业税改征增值税 政策建议 Ab Abstract ABSTRACT Value-added tax is one of main body of the tax in our country, it for raising revenue, rational allocation of resources has a positive effect. After several reform of value-added tax system in China. Until 2012, the reform of slowly began to break the pattern of business tax and value-added tax, the emergence of a new word camp instead. Any advance reform from local to overall. Decision of the state council since January 1, 2012, in Shanghai pilot transportation industry and part of modern service industry to carry out the business tax levy value-added tax (hereinafter referred to as camp to increase). The ultimate goal of the reform is to optimize the tax structure and reduce the part of the tax burden of the industry, to gradually achieve the industrys business tax change to add the VAT reform, change pattern of the law. Transportation industry as an important part of our national economy, has long been a sales tax, double taxation, however, cannot offset the input tax problems such as the existence of it restricts the development of transportation industry. Camp to increase in order to promote the development of transportation industry, is the purpose of reducing the tax burden. However, since the implementation of the battalion to add 95%