我国航空运输业“营改增”的影响研究

发布时间：2018-03-16 14:07

本文选题：航空运输业　切入点：货物劳务税　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：航空运输业的发展与国民经济密切相关,一方面国民经济的增长对航空运输业的发展具有拉动作用；另一方面,航空运输业通过有效促进产业结构升级、影响区域经济布局以及提高整体经济运行效率为经济增长做出贡献。但在发展初期,我国航空业规模较小,实际运力较低,随着国家不断加大对航空运输业的扶持力度,时至今日,我国航空运输业在各方面取得了显著成绩,航空业规模显著壮大、发展质量显著良好、基础设施建设步伐加快。目前,我国航空运输业正以高速的态势发展,并且朝着航空大国、强国的目标迈进。与此同时,伴随着工业化时期经济的迅速发展和产业结构的调整,作为交通运输业主要产业之一的航空运输业,在发展的过程中即面临着机遇,也受制于基础设施建设、航空技术、空中管制、飞行安全、地面服务、无线电管理、突发事件及航空服务等众多内部因素制约,以及政治经济、社会文化等外部因素的制约。其中,税收制度是航空运输业必须要面对的主要外部因素。为了支持航空运输业的发展,国家相继出台了众多优惠政策。2012年1月份,“营改增”改革在上海展开试点,航空运输业也被纳入试点范围。此次试点改革重点强调完善全社会增值税抵扣链条,理顺行业发展关系,但航空运输业能否在此次试点中获得税收负担减轻的收获,政府税收收入以及税收征管又将受到怎样的影响是需要我们重点关注及探讨的问题。本文主要采用了以下研究方法： (一)文献研究法。通过查阅大量资料,对国内外航空运输企业货物劳务税制度有了详尽的了解,并且对目前国内航空运输企业“营改增”的相关研究成果进行了总结,从而发现现存研究中存在的问题、空白,明确自己的研究方向和研究重点。 (二)理论与实践相结合的方法。体现在对航空运输业的发展与税收政策相关性的分析,对我国航空运输业征收营业税的制度安排的梳理以及对于“营改增”试点改革的概况介绍。 (三)定性与定量相结合的方法。体现在对航空运输业“营改增”的影响分析,在对航空运输企业税负的分析中,通过理论分析明确影响改革前后企业税负变化的因素,对上市公司年报数据进行定量分析,考查“营改增”前后航空运输企业税负的变化；在对政府税收收入的影响分析中,利用投入产出表、中国税务年鉴和中国统计年鉴中的数据,运用投入产出法对航空运输业“营改增”后政府税收收入总量的变化和结构的变化进行分析。本文的总体框架采取“分析现状——提出问题——给出对策”的思路展开。以航空运输业为研究对象,在整理分析航空运输业上市公司年报数据的基础上,结合理论知识进行研究。从我国航空运输业的发展现状以及营业税征收情况开始,明确了我国航空运输业进行“营改增”改革的必要性及可行性,以定量分析的方法全面考察“营改增”对航空运输企业、政府税收收入以及税收征管的影响,最终对试点政策提出改进建议。第一部分,导论。主要阐述了本文的选题背景及意义,对国内外研究现状进行梳理,明确了研究的思路和方法,总结本文的创新和不足之处。第二部分,我国航空运输业的发展与税收政策的相关性分析。主要阐述了航空运输业的发展状况以及对我国经济增长的重要影响作用,说明航空运输业的健康发展与国民经济密切相关,同时又可对国民经济产生良好影响。因此,扶植航空运输业发展,尤其是利用税收手段合理确定航空运输业税负、节约航空运输业经营成本、增强其竞争优势显得至关重要。第三部分,我国航空运输业的税收现状。主要阐述了我国航空运输业现行的营业税政策以及航空运输业对于国家税收的贡献,通过分析航空运输业征收营业税的税收困境,说明航空运输业进行“增营改”改革是十分必要的。同时,对“营改增”试点改革进行介绍,重点对航空运输企业“营改增”取得的成效进行考察。第四部分,我国航空运输业“营改增”的影响分析。主要从航空运输企业、政府税收收入、税收征管这三个方面,探讨航空运输业“营改增”过程中可能存在的问题。第五部分,政策建议。针对前文分析得出的,航空运输业改征增值税对航空运输企业、政府税收收入以及税收征管的影响提出了政策建议,期望对“营改增”改革试点成功并逐步推向全国有所裨益。本文的创新主要表现在：1、选题切入点精准。目前,国内针对航空运输业征收增值税的研究还比较少,本文的选题切入点较为精准。2、定量分析使用最新的数据。对航空运输业改革前后税收负担的计算在传统指标的基础上进行修正,使计算结果更科学、更准确,结合最新的年报数据和计算方法对航空运输业“营改增”改革前后的税负变化进行测算。本文的不足之处主要是：1、能够收集到的航空运输业的财务数据较为匮乏,主要通过现有的《中国统计年鉴》、《中国财政年鉴》、《中国税务年鉴》、上市公司年报收集数据。2、改革后对于税收征管的影响主要从理论方面进行分析而缺少实证研究,主要原因还是无法获得这方面的确切数据并受到个人理论水平的限制,未能从较深层次阐明问题。
[Abstract]:The development of the aviation industry and the national economy is closely related with the pulling effect of economic growth on the one hand the development of air transport industry; on the other hand, the air transport industry by effectively promote the upgrading of industrial structure and regional economic layout and improve overall economic efficiency and contribute to economic growth. But in the early development of the aviation industry. Small scale in our country, the actual capacity is relatively low, with the increasing of the air transport industry support, today, China's aviation industry has made remarkable achievements in all aspects of the aviation industry, the scale of significant growth, development and quality was good, to accelerate the pace of infrastructure construction. At present, China's aviation industry is developing with the high-speed trend, and towards the aviation big country, the goal of power forward. At the same time, along with the rapid development of industrialization during the period of economic and industrial structure adjustment, as As one of the major industries of transport air transport industry, in the process of development is facing opportunities, but also by the construction of infrastructure, aviation technology, air traffic control, flight safety, ground services, radio management, emergency and air services and many other internal factors, as well as political and economic, social and cultural constraints of external other factors. Among them, the tax system is the main external air transport industry must face.
In order to support the development of air transport industry, the state has issued many preferential policies for.2012 in January, "replacing business tax with value-added tax(VAT) reform in Shanghai pilot, air transport industry has also been included in the scope of the pilot. The pilot reform emphasizes the whole society to improve the chain of value-added tax, smoothing the relationship between the development of the industry, but the availability of air transport industry the tax burden in the pilot to reduce harvest, government revenue and tax administration and will be what kind of impact is we need to focus on and explore the problem.
This paper mainly adopts the following research methods:
(a) the literature research method. Through consulting a large number of data, a detailed understanding of the domestic and foreign air transport enterprises cargo service tax system, and relevant research results of domestic air transport enterprises "replacing business tax with value-added tax(VAT)" were summarized, so as to find the existing problems in the study, blank, clear their research direction and the focus of research.
(two) the combination of theory and practice. It is reflected in the analysis of the correlation between the development of air transport industry and the tax policy, the arrangement of the business tax system of China's air transport industry, and the introduction of the pilot reform of "camp to increase".
(three) combination of qualitative and quantitative methods. Reflected in the impact of the air transport industry "replacing business tax with value-added tax(VAT)" analysis, in the analysis of the air transport enterprise tax burden, through theoretical analysis of factors before and after the reform of corporate tax changes, quantitative analysis on the data of listed companies, to examine the change of replacing business tax with value-added tax(VAT) "before and after the air transport enterprise tax burden; in the analysis on the influence of government revenue, the input-output table, Chinese and Chinese tax Yearbook statistical yearbook data, using the input-output analysis method of change and structure of the government of the total tax revenue of the air transport industry" replacing business tax with value-added tax(VAT) ".
In this paper, the overall framework of "analysis -- the status quo of putting forward the question, gives the countermeasure" ideas. In aviation industry as the research object, based on the annual data analysis of air transport industry listed companies, combined with theoretical knowledge of research. Starting from the current development of China's air transport industry and business tax collection, clear China's air transport industry "replacing business tax with value-added tax(VAT)" reform of the necessity and feasibility for quantitative analysis method of comprehensive study of "replacing business tax with value-added tax(VAT) of aviation transportation enterprises, government tax revenue and the tax effect, the final recommendations for improvement of the pilot policy.
The first part is introduction. It mainly expounds the background and significance of this topic, sort out the research status at home and abroad, clarify the research ideas and methods, and summarize the innovation and shortcomings of this paper.
The second part, analysis of the correlation between the development of China's aviation industry and tax policy. Mainly expounds the development situation of the air transport industry and the important influence of China's economic growth, healthy development of national economy and that of the air transport industry are closely related, but also can produce a good effect on the national economy. Therefore, the development of construction the air transport industry, especially the use of tax measures to reasonable tax air transport industry to determine the operating costs, saving the air transport industry, enhance its competitive advantage is very important.
The third part, the tax status of China's aviation industry. Mainly expounds China's aviation industry business tax policy and the aviation industry for tax revenue, the tax analysis on the dilemma of aviation transportation business tax, the "air transport industry to increase the camp" reform is very necessary., "replacing business tax with value-added tax(VAT)" pilot reform are introduced, focusing on the investigation results of aviation transportation enterprises "replacing business tax with value-added tax(VAT)".
The fourth part is the analysis of the impact of "camp to increase" in China's air transport industry. It mainly discusses the possible problems in the process of "camp to increase" in the three aspects of air transport enterprises, government revenue and tax collection and management.
The fifth part, policy suggestions. According to the above analysis, the air transport industry to change vat of aviation transportation enterprises, government tax revenues and tax administration put forward policy suggestions and expectations about replacing business tax with value-added tax(VAT) reform success and gradually to the national benefit.
The innovation of this thesis lies in: 1, the topic point precision. At present, the research on the domestic aviation industry value added tax is still relatively small, this paper starting point.2 is more precise, quantitative analysis using the latest data. The aviation industry reform of tax burden calculation based on traditional index on correction, make the results more scientific, more accurate, with annual data and the calculation method of the new tax changes before and after the air transport industry "replacing business tax with value-added tax(VAT) reform measure.
The inadequacies of this article are: 1, financial data can be collected from the air transport industry is scarce, mainly through the existing statistical yearbook Chinese < >, < > < Chinese finance Yearbook, Chinese tax Yearbook >, the annual report of listed companies to collect data for.2, after the reform of tax collection effect mainly from the aspects of theory analysis but the lack of empirical research, the main reason is unable to obtain the exact data in this area and by the theory of individual level, not in depth to clarify the problem.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F562.3

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