营改增对D航空公司绩效的影响研究

发布时间：2018-03-08 06:44

本文选题：营改增　切入点：企业绩效　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的快速发展,国家越来越重视税收制度,保证税收制度的科学性,注重营改增的发展已经成为了重点所在。营改增一方面能够完善税收制度,另一方面可以避免征税重复性问题,同时还有助于实现社会分工、产业融合、提升竞争力等。航空运输业是我国重点领域,也是营改增需要关注的重点。从2012年开始,国家就在上海地区开始采取税收改革政策,取得了良好的效果。税收改革直接带动了经济的发展和企业绩效的提升。随着营改增的全面实施,企业如何能够更好的提升业绩和绩效,以及如何能够顺应当前的形势非常重要。本文所选取的研究对象是航空运输业下的D航空公司。通过对该公司经营业绩的研究,进而分析在国家税收改革的背景之下,如何能够完善相关的政策和制度。文章从研究的内容、背景、意义、现状出发,进而提出相关的研究思路、方法以及创新点。随后分析了当前营改增和企业绩效方面的相关理论,指出了进行营改增的必要性和基本思路。为了更为清晰的看到营改增所带来的企业绩效影响,文章分别介绍了D航空公司的基本情况、营改增内容以及营改增之后对企业税负产生的相应结果。同时还分析出了D航空公司绩效影响评价指标对营改增产生的影响,进而分析营改增对公司绩效产生的作用,主要分析从成长能力方面、盈利能力方面入手。结论显示,通过营改增使得D公司在税负方面得到了下降。数据对比显示,2012年到2015年期间,公司每年所缴纳的流转税税收总额要平均低于2011年的183170万元。企业所得税方面更是少缴纳了99884万元。与此同时D公司在净利润增长、主营业务收入和利润增长、净资产收益方面、成本费用方面都出现了指标上的下降。随着营改增带来的税负下降以及公司盈利水平、发展水平的下降,说明了税负仅仅是企业财务绩效受到影响的一部分,而导致企业绩效影响最大的原因在于燃油价格的上调、定价机制问题等。通过以上分析,总结理论和案例分析情况,进而提出了企业方面、政府方面应当如何完善营改增政策。在研究过程中,本文利用了大量的D航空公司的相关数据,进而为营改增前后航空运输行业的税负情况和绩效变化的分析提供了强有力的数据支撑。
[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.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F560.68

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