“营改增”对D航空公司财务税收影响

发布时间：2018-04-12 20:33

本文选题：“营改增” + 航空运输业　；参考：《辽宁大学》2017年硕士论文

【摘要】：增值税和营业税一直都是我国非常重要的流转税种,可以说是我国流转税的支柱税种,这两大税种的收入占到我国税收总收入的大部分,为我国整体的税收收入乃至公共服务做出了突出的贡献,其地位在税制结构中不言而喻。长期以来,营业税都有着几个显著的优点,比如说在税收计算上比较简便,但是世上任何一种事物其实都是具有双面性的,营业税以营业额作为计税依据,按照行业划分来确定税率,不可避免的会存在着对于同一个业务进行了多次的征税,这也就是大家所说的重复征税现象,这对于企业的发展是有危害的,降低企业的发展速度,减少资金的流动同时又会阻断抵扣链条。然而我国的增值税它一直是对于商品或者劳务收入中增值额部分来征税的,增值额也就是在经营或者是销售的过程中被新创造出来的价值,这部分价值在之前是没有被征过税的,用专业术语来说其实就是V+M,它相当于是净产值或国民收入。因此,增值税的征收从根本上就是能够有效的避免重复征税问题,让企业能够减少税收负担,符合国家让企业减税降费的大方针,进一步推动我国二、三产业的发展,进而促进我国产业结构的升级。交通运输业是国民经济的基础,对于航空运输业来说“营改增”的实施是对企业的发展提供了保障,之所以这样说,是因为对于航空公司来说每年都有很多的成本费用支出花费在了设备的购进或者是支出上,在这一部分的支出中之前是不能够进行税费的抵扣所以就会加重整个企业的负担,但是现在增值税政策的实施购进固定资产或者是更新相应的技术设备更新乃至是技术改造都提供了相应的保障。2012年交通运输业被率先纳入“营改增”的试点范围,对于涉及到交通运输行业的企业来说无疑是个利好的消息。但是毕竟“营改增”政策是一个施行时间还不算长的新政策同时也缺少有效的历史经验来借鉴,政策本身可能也有不足的地方,需要相关人员在改革的过程中不断摸索、不断前行,规避掉风险,为航空运输业带去更多的利益。本文使用案例分析的方式,将D航空公司作文本文的测算对象,使用D航空公司的财务数据,分析在“营改增”对于D航空公司的财务税收影响,财务数据主要是以2015年的财务数据为主、2014年以及2016年上半年的财务数据为辅,来进行具体的财务测算,通过财务测算的结果来分析“营改增”对D航空公司的直接影响以及挖掘出造成这些影响的背后原因。本文一共由四部分组成,第一部分是对本文的研究背景、研究意义做了相应的介绍,这部分作为本文的开头部分,提前对本文后面所述内容做一个很好的铺垫;研究思路和研究方法是将本文的大体框架进行粗略的介绍。第二部分是介绍了 D航空公司的基本情况以及D航空公司适用的相关政策。第三部分是对D航空公司的财务数据进行了测算,通过财务数据的整理制表起到清晰明了的效果,然后通过具体测算发现在实施营业税时与实施增值税的具体差异,直观明显;通过这些数据挖掘到引起这些数据变动的具体原因。最后,在不同的方面采用应对措施,让D航空公司在“营改增”中能够巩固自己的增强自身的竞争力。
[Abstract]:Value added tax and business tax has always been very important to our country circulation taxes, can be said to be the pillar of turnover tax in our country, the two largest tax revenue accounted for the majority of China's total tax revenue, has made outstanding contribution to China's overall tax revenue and public service, its position in the structure of tax system it is self-evident. In a long time, the business tax has several advantages, such as in the tax calculation is relatively simple, but any kind of things in the world are in fact has two sides, the business tax on turnover as a tax basis, according to industry classification to determine the tax rate, will inevitably exist for the same a business to carry out a number of taxes, which everyone is the phenomenon of double taxation, which is harmful for the development of enterprises, reduce the speed of the development of enterprises, reduce the flow of funds will also block offset The chain of the value-added tax of our country. However, it has been added to goods or services in part to income tax, the value added is in business or sales in the process of the newly created value, this value is not being taxed before, with professional terms it is actually V+M. It is the equivalent of net output or national income. Therefore, the VAT is fundamentally can effectively avoid the problem of double taxation, so that enterprises can reduce the tax burden, in line with the policy of the state's business tax cuts down costs, to further promote China's two, the development of the three industry, and promote the upgrading of industrial structure in China. The transportation industry is the foundation of the national economy, for the implementation of the air transport industry "replacing business tax with value-added tax(VAT)" is to provide a guarantee for the development of enterprises, the reason for this, because every year for the airline There are a lot of the cost of spending on equipment purchased or spending, in this part of the expenditure before tax deduction is not able to be so will increase the enterprise burden, but now the implementation of value-added tax policies for the purchase of fixed assets or update the corresponding technical equipment renewal and technological transformation is provided the corresponding security.2012 transportation industry was the first to "into the scope of the pilot replacing business tax with value-added tax(VAT)", involving the transportation industry enterprises is undoubtedly a good news. But after all, "replacing business tax with value-added tax(VAT)" policy is a new policy implementation time is not long but also lack of effective historical experience to learn, the policy itself may also have deficiencies, need to relevant personnel in the process of reform continue to explore, continue to move forward, avoid risks, for the aviation industry to bring more Interest. This paper use case analysis way, the composition of the estimates of D airlines, D airlines to use financial data, analysis on "replacing business tax with value-added tax(VAT) for financial and tax effects of D airlines, the financial data is mainly based on the financial data of 2015, 2014 and 2016 in the first half of the financial data as a supplement, to calculate the specific financial, through financial analysis to analyze the results of" replacing business tax with value-added tax(VAT) "direct impact on D airlines and explores the reasons behind these impacts. This paper consists of four parts, the first part is the background of this study, research significance is introduced, as at the beginning of this part part of this paper, the advance of the described later in this article to do a very good bedding; research ideas and research methods is the general framework of this paper are briefly introduced. The second part is the introduction The application of the basic situation of D airlines and D Airlines relevant policies. The third part is the financial data of D airlines were calculated, through the financial data tabulation to clear the effect, and then the specific estimates found in the implementation of business tax and VAT implementation of specific differences, obvious; through the data mining to the specific causes of these changes in the data. Finally, the measures in different aspects, let D airlines to consolidate and enhance their competitiveness in their "replacing business tax with value-added tax(VAT)".

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F562.6;F560.68

【参考文献】