“营改增”对我国航空运输业税收负担的影响

发布时间：2018-05-25 13:33

本文选题：航空运输业 + 营改增　；参考：《北京交通大学》2017年硕士论文

【摘要】：2012年1月1日,作为首个试点地区,上海启动了“营改增”改革。从2012年8月1日一直到年底,将部分现代服务业营业税和交通运输业营业税改征增值税的范围,扩大至10个省市,它们是北京、天津、厦门、深圳、江苏、浙江、安徽、福建、湖北和广东。从2016年5月1日开始,全方位推行营改增,试点范围增加到房地产行业、建筑行业、生活服务业、金融行业,并且将所有的企业新增的不动产,其所含增值税并入抵扣范围。本文将航空运输业6家上市公司的数据作为基础,以2012年的“营改增”试点前后相关税收政策变化作为考察点,研究营改增对航空运输业的上市公司税负影响,并提出了促进我国航空运输业的税收政策优化建议。测算和分析“营改增”对相关经济主体的税负的影响,对于航空运输企业经济行为的合理选择以及行业增值税制度的进一步完善等都具有重要的现实意义。运用航空运输业上市公司的数据测算后发现,企业改征增值税后税收负担明显减少。根据六大航空公司的年报数据,测算了从2008年到2011年每一年“营改增”前后整体税负,发现六大航空公司税负每年均有降低;且确实使六大航空公司的应交税费从2012年到2015年每一年与2011年相比都呈现一定程度的下降。其中,中国航空公司税费下降幅度最大,2012年下降幅度高达83.85%。随着2016年在全国范围内全面实行“营改增”,航空运输业的可抵扣范围增加,税收负担进一步降低,由此可见“营改增”的减税作用。航空运输业“营改增”过程中还存在一些问题。比较主要的问题有:部分企业税务负担加重、汇总纳税面临困境、固定资产抵税给财政带来很大压力、“营改增”后对运输发票管理提出新要求。针对航空运输业“营改增”政策目前存在的不足,建议从以下方面优化:完善航空运输业营改增政策的建议;深化分税制改革;完善税收征管制度。本文的创新点在于已有的关于“营改增”针对航空运输行业影响的研究较少并不够精致,该文对“营改增”针对航空运输行业的上市公司税负的影响进行了细致深入的测算和分析,从促进行业发展的角度出发,提出了税收政策优化建议。
[Abstract]:January 1, 2012, as the first pilot area, Shanghai launched the "camp change increase" reform. From August 1, 2012 to the end of the year, the scope of the business tax on some modern services and the business tax of the transportation industry has been extended to 10 provinces and cities, namely, Beijing, Tianjin, Xiamen, Shenzhen, Jiangsu, Zhejiang, Anhui, Fujian, Hubei and Guangdong. Starting from May 1, 2016, the pilot scope will be expanded to the real estate industry, construction industry, life service industry and financial industry, and the value-added tax of all new real estate enterprises will be incorporated into the deductible scope. Based on the data of 6 listed companies in the air transport industry, this paper takes the changes of tax policy before and after the pilot project of "Business Reform" in 2012 as the inspection point to study the impact of the increase on the tax burden of the listed companies in the air transport industry. The paper also puts forward some suggestions to optimize the tax policy of China's air transport industry. It is of great practical significance to measure and analyze the influence of "business transformation and increase" on the tax burden of relevant economic entities, which is of great practical significance for the rational choice of economic behavior of air transport enterprises and the further improvement of value-added tax system in the industry. By using the data of listed companies in air transport industry, it is found that the tax burden is obviously reduced after the enterprises change to value added tax (VAT). According to the annual report data of the six major airlines, the overall tax burden before and after the "camp change increase" in each year from 2008 to 2011 is calculated, and it is found that the tax burden of the six major airlines has been reduced every year. And it does make the six major airlines pay taxes and fees from 2012 to 2015 each year compared with 2011 has shown a degree of decline. Among them, China Airlines tax and fee decline is the largest, in 2012 as high as 83.85 percent. With the implementation of "camp reform and increase" nationwide in 2016, the deductible range of air transportation industry increases and the tax burden is further reduced, so it can be seen that the tax reduction effect of "camp reform increase". There are still some problems in the process of air transportation industry. The main problems are: the tax burden of some enterprises is increased, the tax collection is faced with difficulties, the tax credit of fixed assets brings great pressure to the finance, and the management of transportation invoice is put forward after the management of transportation invoice is increased. In view of the deficiency of the policy of "changing and increasing" in air transportation industry, it is suggested to optimize the policy from the following aspects: to perfect the policy of reform of air transportation industry, to deepen the reform of tax distribution system, and to perfect the system of tax collection and management. The innovation of this paper lies in the fact that the existing researches on the impact of "business transformation and increase" on the air transport industry are not exquisite enough. This paper makes a detailed calculation and analysis of the impact of "business transformation and increase" on the tax burden of listed companies in the air transport industry, and puts forward some suggestions for the optimization of tax policy from the perspective of promoting the development of the industry.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F560.68;F562

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