本文選題：營改增　切入點：企業(yè)績效　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國經(jīng)濟的快速發(fā)展,國家越來越重視稅收制度,保證稅收制度的科學(xué)性,注重營改增的發(fā)展已經(jīng)成為了重點所在。營改增一方面能夠完善稅收制度,另一方面可以避免征稅重復(fù)性問題,同時還有助于實現(xiàn)社會分工、產(chǎn)業(yè)融合、提升競爭力等。航空運輸業(yè)是我國重點領(lǐng)域,也是營改增需要關(guān)注的重點。從2012年開始,國家就在上海地區(qū)開始采取稅收改革政策,取得了良好的效果。稅收改革直接帶動了經(jīng)濟的發(fā)展和企業(yè)績效的提升。隨著營改增的全面實施,企業(yè)如何能夠更好的提升業(yè)績和績效,以及如何能夠順應(yīng)當(dāng)前的形勢非常重要。本文所選取的研究對象是航空運輸業(yè)下的D航空公司。通過對該公司經(jīng)營業(yè)績的研究,進而分析在國家稅收改革的背景之下,如何能夠完善相關(guān)的政策和制度。文章從研究的內(nèi)容、背景、意義、現(xiàn)狀出發(fā),進而提出相關(guān)的研究思路、方法以及創(chuàng)新點。隨后分析了當(dāng)前營改增和企業(yè)績效方面的相關(guān)理論,指出了進行營改增的必要性和基本思路。為了更為清晰的看到營改增所帶來的企業(yè)績效影響,文章分別介紹了D航空公司的基本情況、營改增內(nèi)容以及營改增之后對企業(yè)稅負產(chǎn)生的相應(yīng)結(jié)果。同時還分析出了D航空公司績效影響評價指標對營改增產(chǎn)生的影響,進而分析營改增對公司績效產(chǎn)生的作用,主要分析從成長能力方面、盈利能力方面入手。結(jié)論顯示,通過營改增使得D公司在稅負方面得到了下降。數(shù)據(jù)對比顯示,2012年到2015年期間,公司每年所繳納的流轉(zhuǎn)稅稅收總額要平均低于2011年的183170萬元。企業(yè)所得稅方面更是少繳納了99884萬元。與此同時D公司在凈利潤增長、主營業(yè)務(wù)收入和利潤增長、凈資產(chǎn)收益方面、成本費用方面都出現(xiàn)了指標上的下降。隨著營改增帶來的稅負下降以及公司盈利水平、發(fā)展水平的下降,說明了稅負僅僅是企業(yè)財務(wù)績效受到影響的一部分,而導(dǎo)致企業(yè)績效影響最大的原因在于燃油價格的上調(diào)、定價機制問題等。通過以上分析,總結(jié)理論和案例分析情況,進而提出了企業(yè)方面、政府方面應(yīng)當(dāng)如何完善營改增政策。在研究過程中,本文利用了大量的D航空公司的相關(guān)數(shù)據(jù),進而為營改增前后航空運輸行業(yè)的稅負情況和績效變化的分析提供了強有力的數(shù)據(jù)支撐。
[Abstract]:With the rapid economic development of our country, the state is paying more and more attention to the tax system, to ensure the scientific nature of the tax system, and to pay attention to the development of the business reform and increase. On the one hand, the management reform and increase can improve the tax system. On the other hand, it can avoid the problem of tax repeatability, at the same time it can help to realize the social division of labor, industrial convergence, enhance competitiveness and so on. Air transport industry is the key area of our country, and it is also the focus that needs to be paid attention to. The state began to adopt a tax reform policy in the Shanghai area and achieved good results. The tax reform directly led to the development of the economy and the improvement of enterprise performance. With the full implementation of the camp reform, It is very important for enterprises to improve their performance and performance, and how to adapt to the current situation. The research object of this paper is airline D under the air transportation industry. Then it analyzes how to perfect the relevant policies and systems under the background of the national tax reform. The article proceeds from the content, background, significance and current situation of the research, and then puts forward the relevant research ideas. Methods and innovation points. Then it analyzes the relevant theories of the current camp reform and enterprise performance, and points out the necessity and basic ideas of the camp reform increase, in order to see more clearly the impact of the camp reform on the enterprise performance. This paper introduces the basic situation of airline D, the content of the business reform and the corresponding results of the tax burden after the increase. At the same time, the paper also analyzes the impact of the performance impact evaluation index of the D airline on the increase of the business operation. Then it analyzes the effect of camp reform on company performance, mainly from the aspects of growth ability and profitability. The conclusion shows that, As a result of the increase in the camp, the tax burden of Company D has fallen. Data comparison shows that between 2012 and 2015, The total annual turnover tax tax collected by the company is lower than that of one billion eight hundred and thirty-one million seven hundred thousand yuan in 2011, and the enterprise income tax is even less than 998.84 million yuan. At the same time, company D is increasing its net profit, main business income and profits. In terms of net asset income, cost and expense, there has been a decline in indicators. With the decrease in tax burden brought about by the increase in the business operation and the decline in the company's profitability and level of development, the tax burden is only a part of the impact on the financial performance of the enterprise. The biggest causes of the enterprise performance impact lie in the increase of fuel price, pricing mechanism and so on. Through the above analysis, we summarize the theory and case analysis, and then put forward the enterprise aspect. In the course of the research, this paper makes use of a large number of D airline related data. Then it provides a strong data support for the analysis of tax burden and performance change of air transportation industry before and after the camp reform.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F560.68

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