营改增对我国航空交通运输企业的 影响.docVIP

【摘要】 我国航空业一直是国民经济的重要组成部分，但是市场化程度不高，政府干预过度，行业科技含量不高。原先施行的航空运输服务业的税收制度存在重复征税以及抵扣环节缺失等问题，这显然不利于利用税收政策和手段来促进航空运输企业的健康发展。2012年我国开始实施“营改增”税制改革试点，航空业也被纳入其中，这对该行业产生深远的影响。 本研究以“营改增”之后的五家上市航空企业的为例，分析“营改增”对航空业税负负担的影响,结果发现大部分航空运输企业的流转税负较“营改增”之前有所降低，但其税额却较之前有所提高。同时发现“营改增”对航空运输企业相关产业链，如机场企业、飞机融资租赁企业产生不同程度的正负影响；据此建议从航空交通运输业应加强自身管理，完善融资租赁行业的政策法规，制定若干税收政策进行过渡衔接，提高航空企业定价能力等方面给出对策建议，以期促进“营改增”在航空交通运输业中的顺利实施。 关键词：营业税改增资税；交通运输行业；航空业 【Abstract】 Aviation industry has been an important part of the national economy, but the degree of marketization is not high, the government intervention is excessive, the industry technology content is not high. The original implementation of the air transport service industry tax system there is a lack of tax and other issues such as tax deduction, which is obviously not conducive to the use of tax policies and means to promote the healthy development of air transport enterprises. In 2012, China began to implement the replacing business tax with value-added tax(VAT) tax reform, the aviation industry is also included, which have a profound impact on the industry In this study, the five listed aviation companies replacing business tax with value-added tax(VAT) after the implementation of the case, analysis of the influence of replacing business tax with value-added tax(VAT) on the aviation industry the level of tax burden Found that most of the turnover tax of air transport enterprises in the camp changed to increase before it has been reduced, but the tax is increased compared to the previous. At the same time that replacing business tax with value-added tax(VAT) on air transport enterprises in the upstream, such as the airport, the aircraft leasing business enterprise produce different degree of positive and negative effects In this study, suggestions from speeding up the realization of value-added tax, improve the financial leasing industry policies and regulations, formulated several tax policy transition, improve the pricing ability of aviation enter