本文選題：營業(yè)稅改增值稅 + 旅行社　； 參考：《重慶師范大學學報(自然科學版)》2014年04期

【摘要】：本文運用定量分析法研究"營改增"對旅行社利潤的影響,測度"營改增"前后旅行社利潤的變化。結(jié)果表明:①一般規(guī)模納稅人的旅行社在交通運輸成本占營業(yè)收入比例大于7.07%,且能夠獲得相應可抵扣的增值稅專用發(fā)票的條件下,企業(yè)利潤增加。②小規(guī)模納稅人的旅行社將預收賬款占營業(yè)收入的比例控制在3.06%~41.8%的范圍內(nèi),企業(yè)利潤增加。這不僅有利于旅行社企業(yè)更清晰地認識"營改增"對旅行社的利潤影響,也為旅行社企業(yè)的財務(wù)管理更好地迎接"營改增"全面改革提供重要的依據(jù)。
[Abstract]:In this paper, the quantitative analysis method is used to study the influence of "business transformation and increase" on travel agency profit, and to measure the change of travel agency profit before and after "operation change increase". The results show that under the condition that the proportion of transportation cost to operating income is greater than 7.07, and the corresponding deductible VAT special invoice can be obtained for the travel agency of general scale taxpayer, Small taxpayers' travel agencies kept the proportion of accounts received in advance to operating income within the range of 3.06 percent and 41.8 percent, and profits rose. This will not only help travel agency enterprises to understand clearly the influence of "business reform and increase" on the profit of travel agencies, but also provide an important basis for the financial management of travel agency enterprises to better meet the overall reform of "business reform and increase".
【作者單位】： 重慶師范大學地理與旅游學院;
【基金】：國家社會科學基金西部項目(No.12XJY024)
【分類號】：F592.6;F275

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1 羅春;“營業(yè)稅改增值稅”對航空運輸業(yè)的影響及稅收政策優(yōu)化[D];東北財經(jīng)大學;2012年

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