道路运输企业“营改增”后税负及会计核算问题研究-会计学专业论文.docxVIP

万方数据 万方数据 摘 要 自上海从 2012 年 1 月 1 日在交通运输业和部分现代服务业进行营业税改增值税试 点以来，目前已有包括陆路、水路、航空、管道在内的交通运输业，以及包括研发和技 术、信息技术、文化创意、物流辅助、有形动产租赁、鉴证咨询、广播影视、邮政等在 内的现代服务业，在全国范围内实施“营改增” 试点工作，改革进程十分快速。 “营改增”政策是国务院完善结构性减税、推动经济转型的重要内容，改革势在必 行，刻不容缓。此次税改的初衷是为了避免重复征税，延长增值税的抵扣链条，降低企 业的税负。然而，在推进“营改增”试点过程中，部分试点企业却出现了一些后续问题， 比如税改后税负的升高，对增值税应税服务会计核算的不确定等。这些问题不解决，不 仅无助于实现“营改增”的目标，还可能导致试点企业走向相反的方向，曲解了国家税 制改革的意图，这对在其它刚开始试点的省市或者行业顺利推进税制改革也是百害而无 一利。 因此，本文将着重分析受“营改增”冲击最大的道路运输行业，找出其税改后税负 升高的真正原因，并给出相对应的降低企业税负的建议措施，在税改后道路运输企业应 该如何进行会计核算以规避涉税风险方面，本文也将详细说明，希望这些不仅能对道路 运输企业有用，而且对其它试点行业也能有借鉴价值。 关键词：营改增、道路运输企业、税负、会计核算 i iii万方数据 iii 万方数据 Abstract Since Shanghai piloted business tax changing to value-added tax in transportation industry and part of the modern service industry from January 1, 2012, there has been transportation industry including land, waterway, aviation, pipeline, and modern service industry including research、development and technology, information technology, cultural creation, logistics auxiliary, tangible movable property leasing, forensics consulting, radio and television, post, piloting business tax changing to value-added tax all around our country currently. So the process of reform is in a very high speed. “Business tax changing to value-added tax” is the important content of improving the structural tax reduction and promoting economic transforming to state council, so reform is very imperative and urgent. The intention of this tax reform is to avoid double taxation, extend the deductible chain of VAT, to reduce the tax burden of companies. However, in the process of piloting “business tax changing to value-added tax”, some follow-up problems appeared in part of the piloting companies, such as the increasing of tax burden, uncertainty about accounting of VAT taxable service. If these problems couldn’t been solved, it not only has no benefit to achieve the goal of “business tax changing to value-added tax”, but also has possibility leading piloting companies resulting in the opposite d