“营改增”对交通运输业税负的影响研究

发布时间：2018-04-25 21:04

本文选题：“营改增” + 交通运输企业　；参考：《暨南大学》2016年硕士论文

【摘要】：营业税改征增值税(以下简称“营改增”)是指将原来按照规定征收营业税的业务现在按相应的规定征收增值税,从而不再对其征收营业税。“营改增”是组成我国财政税收体制改革的重要部分,也是进一步扩大增值税征收范围的重要环节之一。“营改增”的内容实质是在商品、劳务流转等环节征收增值税,摒弃了按行业类别征收营业税与增值税税制格局,同时更有利于促进相关产业的深化发展,有利于避免重复征税,更有利于建立与经济转型、发展协调的税制环境。交通运输业是改革试点的前锋,其改革成果的好坏既是对试点方案合理性和方向性的检验,也关系到全行业“营改增”的战略部署与顺利实施。文章通过对交通运输业在“营改增”后整体税负的研究,分析了“营改增”对铁路运输业、航空运输业、公路运输业、水上运输业等不同运输企业的影响差异;具体选择2010-2014年上市的交通运输企业作为样本,并以税收负担率(流转税负率)、政策变量、固定资产增长率、公司规模与主营业务成本的自然对数为代表变量,通过运用差分模型,得出了“营改增”使得整体交通运输企业的税负降低;并通过对铁路运输业、水上运输业、航空运输业、公路运输业税负差异现象分析,得到各个交通运输子行业的固定资产增长率、公司自身成本组成、可抵扣进项税的差异都会对其自身税负的产生影响;之后阐述了不同运输企业在“营改增”后仍然存在的征收范围不够广、税率多样化、小规模纳税人偏多等问题并提出针对性意见。
[Abstract]:The value added tax of the business tax (hereinafter referred to as "the increase in the camp") means that the business tax is levied in accordance with the regulations and the value added tax is expropriated in accordance with the corresponding regulations, and the business tax is no longer expropriated. One of the links is that the content of the "camp to increase" is in essence the collection of value-added tax in the links of goods and labor services, and abandons the collection of business tax and VAT tax pattern according to the category of industry, at the same time, it is more conducive to the deepening of the development of related industries, to avoid duplication of Taxation, and more conducive to the establishment of a coordinated tax environment with economic transformation and development. The transportation industry is the forward of the pilot reform. The quality of the reform is not only the test of the rationality and orientation of the pilot project, but also the strategic deployment and the smooth implementation of the "camp to increase" in the whole industry. The difference in the influence of different transportation enterprises, such as air transportation, highway transportation and water transportation, is selected as the sample of the 2010-2014 year listed transportation enterprises, with the tax burden rate (transfer tax negative), the policy variable, the fixed asset growth rate, the natural logarithm of the company size and the main business cost, and the use of the natural logarithm of the company size and the main business cost. The difference model shows that the tax burden of the whole transportation enterprise is reduced by the "camp to increase", and the difference of tax burden of the railway transportation industry, the water transportation industry, the air transportation industry and the highway transportation industry is analyzed, and the growth rate of fixed assets, the company's own cost and the difference of the deductible Revenue tax will be obtained. The impact on its own tax burden, after the different transport enterprises in the "camp to increase" still exist in the scope of the expropriation is not wide enough, the tax rate diversification, small scale taxpayers and other issues and put forward some suggestions.

【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F506.7

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