本文選題：“營改增” + 航空運(yùn)輸業(yè)　； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：增值稅和營業(yè)稅一直都是我國非常重要的流轉(zhuǎn)稅種,可以說是我國流轉(zhuǎn)稅的支柱稅種,這兩大稅種的收入占到我國稅收總收入的大部分,為我國整體的稅收收入乃至公共服務(wù)做出了突出的貢獻(xiàn),其地位在稅制結(jié)構(gòu)中不言而喻。長期以來,營業(yè)稅都有著幾個(gè)顯著的優(yōu)點(diǎn),比如說在稅收計(jì)算上比較簡便,但是世上任何一種事物其實(shí)都是具有雙面性的,營業(yè)稅以營業(yè)額作為計(jì)稅依據(jù),按照行業(yè)劃分來確定稅率,不可避免的會(huì)存在著對(duì)于同一個(gè)業(yè)務(wù)進(jìn)行了多次的征稅,這也就是大家所說的重復(fù)征稅現(xiàn)象,這對(duì)于企業(yè)的發(fā)展是有危害的,降低企業(yè)的發(fā)展速度,減少資金的流動(dòng)同時(shí)又會(huì)阻斷抵扣鏈條。然而我國的增值稅它一直是對(duì)于商品或者勞務(wù)收入中增值額部分來征稅的,增值額也就是在經(jīng)營或者是銷售的過程中被新創(chuàng)造出來的價(jià)值,這部分價(jià)值在之前是沒有被征過稅的,用專業(yè)術(shù)語來說其實(shí)就是V+M,它相當(dāng)于是凈產(chǎn)值或國民收入。因此,增值稅的征收從根本上就是能夠有效的避免重復(fù)征稅問題,讓企業(yè)能夠減少稅收負(fù)擔(dān),符合國家讓企業(yè)減稅降費(fèi)的大方針,進(jìn)一步推動(dòng)我國二、三產(chǎn)業(yè)的發(fā)展,進(jìn)而促進(jìn)我國產(chǎn)業(yè)結(jié)構(gòu)的升級(jí)。交通運(yùn)輸業(yè)是國民經(jīng)濟(jì)的基礎(chǔ),對(duì)于航空運(yùn)輸業(yè)來說“營改增”的實(shí)施是對(duì)企業(yè)的發(fā)展提供了保障,之所以這樣說,是因?yàn)閷?duì)于航空公司來說每年都有很多的成本費(fèi)用支出花費(fèi)在了設(shè)備的購進(jìn)或者是支出上,在這一部分的支出中之前是不能夠進(jìn)行稅費(fèi)的抵扣所以就會(huì)加重整個(gè)企業(yè)的負(fù)擔(dān),但是現(xiàn)在增值稅政策的實(shí)施購進(jìn)固定資產(chǎn)或者是更新相應(yīng)的技術(shù)設(shè)備更新乃至是技術(shù)改造都提供了相應(yīng)的保障。2012年交通運(yùn)輸業(yè)被率先納入“營改增”的試點(diǎn)范圍,對(duì)于涉及到交通運(yùn)輸行業(yè)的企業(yè)來說無疑是個(gè)利好的消息。但是畢竟“營改增”政策是一個(gè)施行時(shí)間還不算長的新政策同時(shí)也缺少有效的歷史經(jīng)驗(yàn)來借鑒,政策本身可能也有不足的地方,需要相關(guān)人員在改革的過程中不斷摸索、不斷前行,規(guī)避掉風(fēng)險(xiǎn),為航空運(yùn)輸業(yè)帶去更多的利益。本文使用案例分析的方式,將D航空公司作文本文的測算對(duì)象,使用D航空公司的財(cái)務(wù)數(shù)據(jù),分析在“營改增”對(duì)于D航空公司的財(cái)務(wù)稅收影響,財(cái)務(wù)數(shù)據(jù)主要是以2015年的財(cái)務(wù)數(shù)據(jù)為主、2014年以及2016年上半年的財(cái)務(wù)數(shù)據(jù)為輔,來進(jìn)行具體的財(cái)務(wù)測算,通過財(cái)務(wù)測算的結(jié)果來分析“營改增”對(duì)D航空公司的直接影響以及挖掘出造成這些影響的背后原因。本文一共由四部分組成,第一部分是對(duì)本文的研究背景、研究意義做了相應(yīng)的介紹,這部分作為本文的開頭部分,提前對(duì)本文后面所述內(nèi)容做一個(gè)很好的鋪墊;研究思路和研究方法是將本文的大體框架進(jìn)行粗略的介紹。第二部分是介紹了 D航空公司的基本情況以及D航空公司適用的相關(guān)政策。第三部分是對(duì)D航空公司的財(cái)務(wù)數(shù)據(jù)進(jìn)行了測算,通過財(cái)務(wù)數(shù)據(jù)的整理制表起到清晰明了的效果,然后通過具體測算發(fā)現(xiàn)在實(shí)施營業(yè)稅時(shí)與實(shí)施增值稅的具體差異,直觀明顯;通過這些數(shù)據(jù)挖掘到引起這些數(shù)據(jù)變動(dòng)的具體原因。最后,在不同的方面采用應(yīng)對(duì)措施,讓D航空公司在“營改增”中能夠鞏固自己的增強(qiáng)自身的競爭力。
[Abstract]:Value added tax and business tax has always been very important to our country circulation taxes, can be said to be the pillar of turnover tax in our country, the two largest tax revenue accounted for the majority of China's total tax revenue, has made outstanding contribution to China's overall tax revenue and public service, its position in the structure of tax system it is self-evident. In a long time, the business tax has several advantages, such as in the tax calculation is relatively simple, but any kind of things in the world are in fact has two sides, the business tax on turnover as a tax basis, according to industry classification to determine the tax rate, will inevitably exist for the same a business to carry out a number of taxes, which everyone is the phenomenon of double taxation, which is harmful for the development of enterprises, reduce the speed of the development of enterprises, reduce the flow of funds will also block offset The chain of the value-added tax of our country. However, it has been added to goods or services in part to income tax, the value added is in business or sales in the process of the newly created value, this value is not being taxed before, with professional terms it is actually V+M. It is the equivalent of net output or national income. Therefore, the VAT is fundamentally can effectively avoid the problem of double taxation, so that enterprises can reduce the tax burden, in line with the policy of the state's business tax cuts down costs, to further promote China's two, the development of the three industry, and promote the upgrading of industrial structure in China. The transportation industry is the foundation of the national economy, for the implementation of the air transport industry "replacing business tax with value-added tax(VAT)" is to provide a guarantee for the development of enterprises, the reason for this, because every year for the airline There are a lot of the cost of spending on equipment purchased or spending, in this part of the expenditure before tax deduction is not able to be so will increase the enterprise burden, but now the implementation of value-added tax policies for the purchase of fixed assets or update the corresponding technical equipment renewal and technological transformation is provided the corresponding security.2012 transportation industry was the first to "into the scope of the pilot replacing business tax with value-added tax(VAT)", involving the transportation industry enterprises is undoubtedly a good news. But after all, "replacing business tax with value-added tax(VAT)" policy is a new policy implementation time is not long but also lack of effective historical experience to learn, the policy itself may also have deficiencies, need to relevant personnel in the process of reform continue to explore, continue to move forward, avoid risks, for the aviation industry to bring more Interest. This paper use case analysis way, the composition of the estimates of D airlines, D airlines to use financial data, analysis on "replacing business tax with value-added tax(VAT) for financial and tax effects of D airlines, the financial data is mainly based on the financial data of 2015, 2014 and 2016 in the first half of the financial data as a supplement, to calculate the specific financial, through financial analysis to analyze the results of" replacing business tax with value-added tax(VAT) "direct impact on D airlines and explores the reasons behind these impacts. This paper consists of four parts, the first part is the background of this study, research significance is introduced, as at the beginning of this part part of this paper, the advance of the described later in this article to do a very good bedding; research ideas and research methods is the general framework of this paper are briefly introduced. The second part is the introduction The application of the basic situation of D airlines and D Airlines relevant policies. The third part is the financial data of D airlines were calculated, through the financial data tabulation to clear the effect, and then the specific estimates found in the implementation of business tax and VAT implementation of specific differences, obvious; through the data mining to the specific causes of these changes in the data. Finally, the measures in different aspects, let D airlines to consolidate and enhance their competitiveness in their "replacing business tax with value-added tax(VAT)".

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F562.6;F560.68

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