营业税改征增值税对公路运输企业的影响分析

发布时间：2018-04-19 08:07

本文选题：公路运输企业 + 营业税改征增值税　；参考：《长安大学》2014年硕士论文

【摘要】：为解决劳务交易过程中存在的重复收取税费的问题，2011年，由财政部、国家税务总局共同下发营业税改增值税试点方案。目前，全国一部分的交通运输业和现代服务业已全面开展营业税改征增值税试点。改革的目的主要是通过采用优化税收结构，降低部分行业的税收负担，促进经济结构调整和经济发展方式转变的结构性减税政策。作为交通运输行业的基础，道路运输行业占据了生产服务业的重要地位。我国对公路运输企业长久以来征收营业税，存在着重复征税、税负较高、会计核算不规范等问题，严重限制了公路运输企业的发展。营业税改征增值税政策的实施正是为了解决这一系列问题，以促进公路运输企业的发展，优化产业结构。然而，在试点过程中，许多公路运输企业反映出实际税负不降反增，致使企业经营压力增大，这一现象是“营改增”前所不曾料到的。综上，本文通过分析公路运输企业中“营改增”对不同纳税人的影响，探讨改革后可能存在的问题，旨在从理论和实际两方面完善我国税收制度、促进公路运输企业利润收入。本文从营业税、增值税、交通运输业、公路运输企业等基本概念出发，首先结合基础税收理论分析出公路运输企业营业税改征增值税的具体原因，对营改增可能造成的不利影响进行了深入剖析；其次，，具体的分析了营业税改征增值税对小规模纳税人、一般纳税人和企业财务运作的种种影响；最后，针对公路运输企业营业税改征增值税后可能出现的一系列问题提出相应对策及相关建议。
[Abstract]:In order to solve the problem of repeated collection of taxes and fees in the process of labor trade, in 2011, the Ministry of Finance and the State Administration of Taxation jointly issued a pilot scheme of business tax to value-added tax.At present, a part of the national transportation and modern service industry has launched a comprehensive business tax levy VAT pilot.The aim of the reform is to reduce the tax burden of some industries by optimizing the tax structure, and to promote the structural tax reduction policy of economic restructuring and transformation of economic development mode.As the foundation of transportation industry, road transportation industry occupies an important position in production and service industry.For a long time, China has imposed business tax on highway transportation enterprises, which has many problems, such as repeated taxation, high tax burden, non-standard accounting and so on, which seriously limits the development of road transport enterprises.The implementation of the policy of changing business tax to value added tax is to solve this series of problems in order to promote the development of road transportation enterprises and optimize the industrial structure.However, in the process of pilot project, many highway transportation enterprises reflect that the actual tax burden is increasing instead of decreasing, which results in the increase of business pressure, which was not expected before "business reform and increase".In summary, this paper analyzes the influence of "business transformation and increase" on different taxpayers in highway transportation enterprises, and discusses the possible problems after the reform. The purpose of this paper is to perfect our country's tax system in both theory and practice, and to promote the profit income of highway transportation enterprises.Starting from the basic concepts of business tax, value-added tax, transportation industry and highway transportation enterprise, this paper first analyzes the specific reasons why the business tax of highway transportation enterprise is changed to value added tax in combination with the basic tax theory.This paper deeply analyzes the possible adverse effects of the increase in the business operation. Secondly, it analyzes the impact of the business tax reform on the financial operations of small-scale taxpayers, ordinary taxpayers and enterprises; finally, it analyzes the impact of the business tax reform on the financial operations of small scale taxpayers, ordinary taxpayers and enterprises.This paper puts forward corresponding countermeasures and relevant suggestions for a series of problems that may arise after the sales tax of road transportation enterprises is changed to VAT.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F542.6;F540.58

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