“营改增”对旅行社利润影响的估算研究

发布时间：2018-05-07 18:52

本文选题：营业税改增值税 + 旅行社　；参考：《重庆师范大学学报(自然科学版)》2014年04期

【摘要】：本文运用定量分析法研究"营改增"对旅行社利润的影响,测度"营改增"前后旅行社利润的变化。结果表明:①一般规模纳税人的旅行社在交通运输成本占营业收入比例大于7.07%,且能够获得相应可抵扣的增值税专用发票的条件下,企业利润增加。②小规模纳税人的旅行社将预收账款占营业收入的比例控制在3.06%~41.8%的范围内,企业利润增加。这不仅有利于旅行社企业更清晰地认识"营改增"对旅行社的利润影响,也为旅行社企业的财务管理更好地迎接"营改增"全面改革提供重要的依据。
[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".
【作者单位】：重庆师范大学地理与旅游学院;
【基金】：国家社会科学基金西部项目(No.12XJY024)
【分类号】：F592.6;F275

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