铁路运输企业实施增值税问题研究

发布时间：2018-06-12 06:04

本文选题：铁路运输企业 + 增值税　；参考：《北京交通大学》2013年硕士论文

【摘要】：2011年下半年开始,国家启动了营业税改革,率先在上海交通运输业和部分现代服务业试点营业税改征增值税,2013年7月1日起将在全国推行。在本次交通运输业改革试点中,由于铁路运输企业的特殊性,不能割裂单纯以区域为单元进行试点,故不在本次的改革试点范围内。但是,铁路运输企业的营业税改革将是此次营业税改征增值税的重要组成部分,国家也数次强调了适时将铁路运输纳入行业试点范围内。在这样的背景下,本文研究铁路运输企业实施增值税的影响具有重要的现实意义。文章借鉴了国外交通运输业的经验和启示,详细分析了我国铁路运输业改征增值税面临的特殊问题,对具体的税制要素和操作模式进行了周详的考虑和谨慎的设计,更沿袭试点办法和行业特点提出了税收优惠的政策建议,随后研究了税制改革后可能带来的问题和应对措施,最后从促进行业发展的角度提出了政策建议。本文认为在我国结构性减税的大背景下,适时将铁路运输由征收营业税改为征收增值税,能够完善我国增值税链条,增强铁路运输企业活力,促进其他行业的发展。但由于铁路运输业的体制改革刚刚开始,税改过程应慎之又慎,鉴于铁路运输主干的地位,应极力避免重复纳税和税负增加的负面效应,最大限度地减少对铁路运输生产现有管理体制的冲击。
[Abstract]:Since the second half of 2011, the state has initiated the business tax reform, taking the lead in the Shanghai transportation industry and some modern service industries to change the business tax to value added tax (VAT), which will be implemented in the whole country from July 1, 2013. Because of the particularity of the railway transportation enterprises, it is not within the scope of the pilot reform of this reform because of the particularity of the reform of the transportation and transportation industry, which can not separate the region as the unit to carry out the pilot. However, the reform of business tax of railway transportation enterprises will be an important part of the business tax reform and the state has emphasized several times that the railway transportation should be included in the pilot scope of the industry. In this context, it is of great practical significance to study the impact of value-added tax on railway transportation enterprises. This paper analyzes in detail the special problems faced by China's railway transportation industry in changing the value added tax, and makes a thorough consideration and careful design of the specific tax system elements and operation mode. Following the pilot scheme and industry characteristics, the paper puts forward policy recommendations on tax preferences, and then studies the problems and countermeasures that may arise after the tax reform. Finally, some policy suggestions are put forward from the angle of promoting the development of the industry. Under the background of the structural tax reduction in our country, this paper holds that the railway transportation should be changed from a business tax to a value-added tax at the right time, which can perfect the value-added tax chain in our country. Enhance the vitality of railway transport enterprises and promote the development of other industries. However, since the reform of the railway transportation system has just begun, the tax reform process should be extremely cautious. In view of the status of the railway transport trunk, every effort should be made to avoid the negative effects of repeated taxation and tax burden increase. To minimize the impact on the existing management system of railway transportation production.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F532.6;F812.42

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