海南省滚动发班利益分配模式研究

发布时间：2018-02-22 18:35

本文关键词： 滚动发班利益分配模式创新发展 “营改增”计税模式客运站　出处：《长安大学》2015年硕士论文　论文类型：学位论文

【摘要】：滚动发班模式是海南省为了规范道路客运市场而实施的一种道路客运组织方式,该模式为海南省所特有,但是随着15年一成不变地发展,该模式在取得巨大成就的同时也产生了诸多问题,十分迫切的需要从理论和实践两个方面对其进行系统总结、分析并予以优化创新,使之能够适应如今的道路运输环境,并更好满足公众出行需求。在滚动发班运营实践产生的诸类问题中,笔者选择最突出的问题即利益分配模式问题进行分析研究,力求通过本文,对该模式未来改革及发展提供一定的依据和借鉴。首先,笔者通过实地考察收集并整理相关资料,阐明了道路班线客运滚动发班利益分配模式的现状,存在的矛盾以及形成原因,例如东线高铁开通导致道路运输企业整体营收下降,“会费”制度存在缺陷、“营改增”税制改革导致利益分配模式转变等,为下一步寻求创新找到切入点。其次通过将实际与理论相结合的方式探寻支撑该运营模式的理论根源,分析其优势及局限。进而,提出改善滚动发班利益分配模式的研究思路和具体措施,包括针对“营改增”计税政策的相关建议。最后,还为论文提出的滚动发班利益分配模式种种改进措施的实现提出了相关的保障性建议。
[Abstract]:The rolling shift model is a mode of organizing road passenger transport implemented in Hainan Province to standardize the road passenger transport market. This mode is unique to Hainan Province, but has been developing steadily over the past 15 years. At the same time, there are many problems in this model, which need to be systematically summarized, analyzed and optimized from two aspects of theory and practice, so that it can adapt to today's road transportation environment. And better meet the public travel needs. In the rolling shift operation practice of the various types of problems, the author selected the most prominent problem, that is, the benefit distribution model for analysis and study, and strive to pass this article, First of all, the author collects and arranges the relevant information through the field investigation, and expounds the present situation of the mode of distribution of the benefits of the rolling transfer of passenger transport on the road line, and provides some references for the future reform and development of the model. There are contradictions and causes, such as the opening of the Eastern Route High Speed Railway, the decline in the overall revenue of the road transport enterprises, the defects in the "membership fee" system, and the transformation of the profit distribution model caused by the tax reform of the "Business Reform and increase" tax system, and so on. To find the breakthrough point for the next step to seek innovation. Secondly, to explore the theoretical root of supporting the operation mode by combining the practice with the theory, and to analyze its advantages and limitations. This paper puts forward the research ideas and concrete measures to improve the profit distribution model of rolling shift, including the relevant suggestions for the tax planning policy of "management, reform and increase". Some suggestions are put forward for the realization of various improvement measures of the profit distribution model of rolling class.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F542.8;U492.41

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