营业税改增值税对交通运输企业影响的研究

发布时间：2018-05-27 14:27

本文选题：营业税 + 增值税　；参考：《上海交通大学》2013年硕士论文

【摘要】：营业税改征增值税是我国“十二五”期间财税体制改革的重要内容，是继增值税转型改革之后又一次重大的税制改革。营业税改征增值税改革，是完善税制的需要，也是发展第三产业，推动我国经济增长方式转变和产业升级的需要。营业税改征增值税的目标是要消除重复征税，降低企业税负。交通运输行业是国民经济中的重要基础行业，也是本次营业税改征增值税率先进行试点的行业。本文将根据营业税改增值税试点方案的政策内容，研究营业税改增值税对交通运输企业的税负、盈利能力和财务报表等方面的影响，并总结营业税改增值税在交通运输行业试点所取得的成绩和存在的问题。本文分共为四个部分。第一章导论将讨论本文选题的背景，研究的目的和意义，内容与方法，以及研究取得的成果和存在的不足。第二章将在介绍营业税和增值税的基础上，探讨目前两税并行的情况下带来的问题和营业税改征增值税的意义。第三章在介绍了本次营业税改征增值税的政策内容之后，，分别利用投入产出表提供的行业数据进行分析测算和利用交通运输行业的上市公司财务数据和年报进行实证研究，讨论营业税改增值税对交通运输企业的流转税、总税负、净利润、每股收益和净资产收益率的影响。并讨论了营业税改征增值税对交通运输企业财务报表所带来的影响。第四章将总结营业税改征增值税在交通运输行业试点的成效和问题。
[Abstract]:The VAT is an important part of the reform of the fiscal and tax system during the "12th Five-Year" period in China. It is another important tax reform after the transformation and reform of the value-added tax. The reform of the VAT is the need to improve the tax system. It is also the need to develop the third industry and promote the transformation of the mode of economic growth and the upgrading of the industry. The goal of the tax levy on VAT is to eliminate the repeated tax and reduce the tax burden of the enterprise. The transportation industry is an important basic industry in the national economy. It is also an industry which is first carried out by the value-added tax rate of the business tax reform. This article will study the value added tax on the business tax reform and carry out the traffic transportation according to the policy content of the VAT pilot scheme. The impact of the tax burden, profitability and financial statements of the enterprises, and to summarize the achievements and problems of the VAT in the pilot of the transportation industry.
The first chapter is divided into four parts. The first chapter will discuss the background of this topic, the purpose and significance of the study, the contents and methods, and the achievements and shortcomings of the study. The second chapter will discuss the problems brought by the current two tax parallel conditions and the VAT on the business tax levy on the basis of introducing the business tax and the value-added tax. The third chapter, after introducing the policy content of the VAT, uses the industry data provided by the input-output table to analyze and calculate and use the financial data and annual report of the listed companies in the transportation industry to carry out an empirical study, and discuss the turnover tax and total tax burden of the business tax reform increase tax on the transportation enterprises. The influence of net profit, earnings per share and return on net assets is discussed. The effect of VAT on the financial statements of traffic and transportation enterprises is discussed. The fourth chapter will summarize the effect and problems of VAT in the pilot of the transportation industry.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F512.6

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