發(fā)布時(shí)間：2018-09-12 21:13

【摘要】：作為國民經(jīng)濟(jì)和社會(huì)發(fā)展“十二五”計(jì)劃確認(rèn)的稅制改革目標(biāo)的重點(diǎn)工作我國于2011年11月16日由財(cái)政部和國家稅務(wù)總局聯(lián)合頒布下發(fā)了《營業(yè)稅改征增值稅試點(diǎn)方案》通知。根據(jù)通知的要求,自2012年1月1日起,出上海地區(qū)作為試點(diǎn)地區(qū),對(duì)交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)采用營業(yè)稅改征增值稅的計(jì)稅和納稅的方式。這一新的計(jì)稅征收模式,打破了我國自建國以來交通運(yùn)輸業(yè)和現(xiàn)代服務(wù)業(yè)繳納營業(yè)稅的計(jì)征模式,促進(jìn)了社會(huì)主義稅制改革更加與世界接軌。 隨著市場(chǎng)經(jīng)濟(jì)發(fā)展給我國經(jīng)濟(jì)形式帶來的根本性變化,原有的營業(yè)稅征收模式造成的重復(fù)征稅問題,營業(yè)稅和增值稅并存產(chǎn)生的抵扣中斷等弊端和生產(chǎn)型增值稅為主的稅收模式帶來在稅收征管方面的困難、不利于內(nèi)外貿(mào)易等特性,都已經(jīng)嚴(yán)重制約了服務(wù)業(yè)的健康發(fā)展。本文以樣本航運(yùn)企業(yè)在執(zhí)行營業(yè)稅改征增值稅試點(diǎn)期問遇到的問題為切口,重點(diǎn)研究試點(diǎn)稅制改革帶給航運(yùn)企業(yè)在經(jīng)營管理、稅務(wù)負(fù)擔(dān)、會(huì)計(jì)核算和相關(guān)信息系統(tǒng)建設(shè)等方而帶來的影響和應(yīng)對(duì)措施。 文章將采用理論與實(shí)際結(jié)合的論證方法,主要通過以下幾部分來研究營業(yè)稅改征增值稅對(duì)航運(yùn)企業(yè)帶來的問題及應(yīng)對(duì)措施： 第一部分,介紹課題研究的背景和意義,就國內(nèi)外有關(guān)增值稅的執(zhí)行情況進(jìn)行簡(jiǎn)介,重點(diǎn)介紹了我國執(zhí)行營業(yè)稅改征增值稅的現(xiàn)狀和意義。 第二部分,從航運(yùn)企業(yè)自身的特性出發(fā),闡述航運(yùn)企業(yè)征收營業(yè)稅和改征增值稅的利與弊；同時(shí),針對(duì)現(xiàn)有稅制改革,突出航運(yùn)企業(yè)實(shí)施增值稅的可行性。 第三部分,通過樣本企業(yè)例證的方法,詳細(xì)闡述航運(yùn)企業(yè)稅收轉(zhuǎn)型對(duì)企業(yè)經(jīng)營管理、稅收負(fù)擔(dān)、實(shí)務(wù)操作等各方面產(chǎn)生的影響及相關(guān)應(yīng)對(duì)措施。 第四部分,針對(duì)稅制改革執(zhí)行過程中亟待解決的問題和政府相關(guān)部門需要完善的事項(xiàng)提出建議。
[Abstract]:As the key work of the tax system reform in the 12th Five-Year Plan of National Economic and Social Development, China issued the notice on the pilot Program of Business tax conversion to VAT on November 16, 2011 under the joint promulgation of the Ministry of Finance and the State Administration of Taxation. According to the requirement of the notice, starting from January 1, 2012, Shanghai as a pilot area, the transportation industry and some modern service industries adopt the method of changing the business tax into the value-added tax and paying taxes. This new mode of tax collection has broken the mode of collecting business tax in transportation industry and modern service industry since the founding of the people's Republic of China, and promoted the reform of socialist tax system to be more in line with the world. With the fundamental changes brought about by the development of the market economy to the economic form of our country, the original business tax collection model has caused the problem of double taxation. The drawback of business tax and value-added tax, and the difficulties in tax collection and management brought by the production type value-added tax model have seriously restricted the healthy development of service industry, which is not conducive to the characteristics of domestic and foreign trade and has seriously restricted the healthy development of the service industry. In this paper, the sample shipping enterprises in the implementation of business tax reform in the implementation of value-added tax pilot period encountered problems as a cut, focusing on the pilot tax system reform to shipping enterprises in the management, tax burden, Accounting and related information system construction and other aspects of the impact and countermeasures. This article will adopt the demonstration method of combining theory with practice, mainly through the following several parts to study the problem and the countermeasure that the business tax changes to collect the value-added tax to the shipping enterprise: the first part, This paper introduces the background and significance of the research, introduces the implementation of VAT at home and abroad, and emphatically introduces the present situation and significance of the implementation of VAT in China. The second part, starting from the characteristics of shipping enterprises, expounds the advantages and disadvantages of shipping enterprises collecting business tax and changing value-added tax; at the same time, aiming at the reform of the existing tax system, the feasibility of implementing value-added tax for shipping enterprises is highlighted. The third part, through the sample enterprise example method, elaborated the shipping enterprise tax revenue transformation to the enterprise management, the tax burden, the practical operation and so on each aspect produces the influence and the correlation countermeasure. In the fourth part, the author puts forward some suggestions on the problems that need to be solved in the implementation of tax system reform and the issues that government departments need to perfect.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F552.6

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本文編號(hào)：2240235