“营业税改增值税”对航空运输业的影响及税收政策优化
发布时间：2018-07-24 17:23
【摘要】：“营业税改增值税”是我国流转税制的一次重大改革,是消费型增值税改革的推进与发展。营业税改增值税的内容实质是在商品、劳务流转环节实行全面的增值税制,打破现行的按行业类别营业税与增值税并行的税制格局。它有利于避免重复税,有利于促进相关产业的深化发展,有利于建立与经济转型、发展更为协调的税制环境。本次税制改革于2012年1月1日首先在上海交通运输业和部分现代服务业范围内试点推行。 航空运输业纳入到本次“营业税改增值税”税制改革范围。我国航空运输业的总体发展水平比较落后,其自身发展存在政府干预过多、市场垄断、价格体系混杂、相关促进政策不完善等问题。税收方面,原营业税体系下,航空运输业存在着重复征税、抵扣环节缺失等弊端；针对航空运输等相关产业还没有完善的税收优惠体系,税收手段促进产业发展效果有待改善。本次“营业税改增值税”税制改革将对航空运输等相关产业产生影响,其影响表现在税制体系、税负变动、上下游抵扣衔接等多方面。本文试图借助相关政策和数据进行分析,研究“营业税改增值税”对航空运输业的影响及税收政策优化,具体以“东方航空”为研究对象。 这对于研究本次税制改革促进航空运输业的微观作用模式和提出有针对性的税收优化建议都具有价值,同时有利于加深对税制改革的理解。 本文的主要内容分七部分。第一部分导论,从理论层面分析本文研究内容的税制改革背景,概述研究意义,总结国内外关于税制改革的文献资料,关于促进航空运输业发展的税收政策；第二部分“营业税改增值税”的背景概述,着重从宏观角度分析此次税制改革的意义和对产业的促进作用,从整体上概述“上海试点”的内容和基本效果；第三部分航空运输业与税收的相关性分析,概述我国航空运输业的发展状况,同时从税种、税负和本次税制改革方面分析航空运输业和税收之间的关系；第四部分利用数据和相关税制改革政策,测算“营业税改增值税”对“东方航空”的税负等相关影响,此部分内容较为细致的分析新税制下“东方航空”增值税税负的构成,测算并比较税负的变化,分析、验证税制改革对航空运输企业的作用模式和效果。第五部分,分析“营业税改增值税”对航空运输产业链的税负影响,其中着重分析上游飞机租赁和机场企业的税负影响和转嫁情况；在前五部分内容分析的基础上,第六部分,本文给出“营改增”进程中航空运输业税收优化建议,分别从航空运输业本身相关税收优惠政策、试点推进与过渡与税收征管体制方面提出优化建议与配套征管措施建议；第七部分对全文进行总结。 要以营业税改增值税为有利契机,发挥新税制环境的优势,创建利用各项税收政策工具,打通航空运输产业链条上的税收阻碍,加速航空经济的市场化进程。在这一过程中,同时要积累营业税改增值税的改革经验,推动税制改革进程,最终在全面新型的增值税制环境中,实现航空运输经济的转型升级和快速发展,有利推动我国经济的全面发展。
[Abstract]:The value added tax of business tax reform is a major reform of the tax system in China and the promotion and development of the reform of the consumption type value-added tax. The content of the value-added tax on business tax reform is in essence the implementation of a comprehensive value-added tax system in the link of goods and labor services, and breaks the current tax pattern of parallel business tax and value-added tax. It is beneficial to avoid the current tax system. The tax exemption tax is conducive to the deepening of the development of related industries, the establishment of the economic transformation and the development of a more coordinated tax environment. The reform of the tax system was first carried out in the Shanghai transportation and part of modern service industry in January 1, 2012.
The air transport industry has included the scope of the tax reform of the "VAT" of "business tax reform". The overall development level of China's air transport industry is relatively backward, and its own development has many problems, such as excessive government intervention, market monopoly, mixed price system, imperfect related policies, and so on. In tax, the air transportation industry exists under the original business tax system. There are no disadvantages such as repeated taxation, lack of deductible link and so on. For the related industries, such as air transportation and other related industries, there is no perfect tax preferential system, and the effect of tax means to promote industrial development needs to be improved. The reform of the tax reform of "VAT" will have a sound effect on the related industries such as air transportation, and its influence is manifested in the tax system and the change of tax burden. This paper tries to analyze the impact of "VAT" on air transport industry and the optimization of tax policy with the help of relevant policies and data.
This is of great value to the study of the micro role model of the tax reform to promote the aviation transport industry and the proposed tax optimization proposals, and it also helps to deepen the understanding of the reform of the tax system.
The main contents of this article are divided into seven parts. The first part is an introduction to the analysis of the background of the reform of the tax system from the theoretical level, the significance of the study, the summary of the literature on tax reform at home and abroad, the tax policy on promoting the development of air transport industry, and the background of the second part, "VAT", which focuses on the background of the tax reform. The significance of the tax reform and the promotion of the industry are analyzed in a macro perspective. The contents and basic effects of the "Shanghai pilot" are summarized as a whole. The correlation analysis of the third part of the air transport industry and tax is analyzed, and the development of China's air transport industry is summarized, and the analysis of air transportation from the tax, tax burden and the tax reform is also made. The relationship between industry and tax revenue; the fourth part uses data and related tax reform policies to measure the impact of "business tax reform value-added tax" on "Eastern Airlines" tax burden. This part is more detailed to analyze the construction of "Eastern Airlines" VAT tax under the new tax system, calculate and compare the changes of tax burden, analysis and verification. The role model and effect of tax reform on air transport enterprises. The fifth part analyses the effect of "business tax reform value-added tax" on the tax burden of air transport industry chain, which focuses on the analysis of the impact and transfer of tax burden on the upstream aircraft leasing and the airport enterprises; on the basis of the analysis of the first five parts, the sixth part gives the "camp". In the course of the reform, the tax optimization proposal of the aviation transportation industry is proposed, and the suggestions on the optimization of the tax preferential policies of the air transport industry, the pilot promotion and the tax collection and management system are put forward, and the seventh part summarizes the full text.
We should take the business tax VAT as a favorable turning point, give full play to the advantages of the new tax system environment, create and use various tax policy tools, get through the tax hindrance on the chain of air transportation industry, and accelerate the process of the marketization of the aviation economy. In this process, we should accumulate the reform experience of the value-added tax reform of business tax reform and promote the process of tax reform. Finally, the reform process of tax system should be promoted. Finally, the process of tax reform should be promoted. Finally, the process of tax reform should be promoted. Finally, the process of tax reform should be promoted. Finally, the process of tax reform should be promoted. In the environment of a comprehensive new value-added tax system, the transformation, upgrading and rapid development of air transportation economy will facilitate the overall development of China's economy.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42;F562
本文编号：2142102
[Abstract]:The value added tax of business tax reform is a major reform of the tax system in China and the promotion and development of the reform of the consumption type value-added tax. The content of the value-added tax on business tax reform is in essence the implementation of a comprehensive value-added tax system in the link of goods and labor services, and breaks the current tax pattern of parallel business tax and value-added tax. It is beneficial to avoid the current tax system. The tax exemption tax is conducive to the deepening of the development of related industries, the establishment of the economic transformation and the development of a more coordinated tax environment. The reform of the tax system was first carried out in the Shanghai transportation and part of modern service industry in January 1, 2012.
The air transport industry has included the scope of the tax reform of the "VAT" of "business tax reform". The overall development level of China's air transport industry is relatively backward, and its own development has many problems, such as excessive government intervention, market monopoly, mixed price system, imperfect related policies, and so on. In tax, the air transportation industry exists under the original business tax system. There are no disadvantages such as repeated taxation, lack of deductible link and so on. For the related industries, such as air transportation and other related industries, there is no perfect tax preferential system, and the effect of tax means to promote industrial development needs to be improved. The reform of the tax reform of "VAT" will have a sound effect on the related industries such as air transportation, and its influence is manifested in the tax system and the change of tax burden. This paper tries to analyze the impact of "VAT" on air transport industry and the optimization of tax policy with the help of relevant policies and data.
This is of great value to the study of the micro role model of the tax reform to promote the aviation transport industry and the proposed tax optimization proposals, and it also helps to deepen the understanding of the reform of the tax system.
The main contents of this article are divided into seven parts. The first part is an introduction to the analysis of the background of the reform of the tax system from the theoretical level, the significance of the study, the summary of the literature on tax reform at home and abroad, the tax policy on promoting the development of air transport industry, and the background of the second part, "VAT", which focuses on the background of the tax reform. The significance of the tax reform and the promotion of the industry are analyzed in a macro perspective. The contents and basic effects of the "Shanghai pilot" are summarized as a whole. The correlation analysis of the third part of the air transport industry and tax is analyzed, and the development of China's air transport industry is summarized, and the analysis of air transportation from the tax, tax burden and the tax reform is also made. The relationship between industry and tax revenue; the fourth part uses data and related tax reform policies to measure the impact of "business tax reform value-added tax" on "Eastern Airlines" tax burden. This part is more detailed to analyze the construction of "Eastern Airlines" VAT tax under the new tax system, calculate and compare the changes of tax burden, analysis and verification. The role model and effect of tax reform on air transport enterprises. The fifth part analyses the effect of "business tax reform value-added tax" on the tax burden of air transport industry chain, which focuses on the analysis of the impact and transfer of tax burden on the upstream aircraft leasing and the airport enterprises; on the basis of the analysis of the first five parts, the sixth part gives the "camp". In the course of the reform, the tax optimization proposal of the aviation transportation industry is proposed, and the suggestions on the optimization of the tax preferential policies of the air transport industry, the pilot promotion and the tax collection and management system are put forward, and the seventh part summarizes the full text.
We should take the business tax VAT as a favorable turning point, give full play to the advantages of the new tax system environment, create and use various tax policy tools, get through the tax hindrance on the chain of air transportation industry, and accelerate the process of the marketization of the aviation economy. In this process, we should accumulate the reform experience of the value-added tax reform of business tax reform and promote the process of tax reform. Finally, the reform process of tax system should be promoted. Finally, the process of tax reform should be promoted. Finally, the process of tax reform should be promoted. Finally, the process of tax reform should be promoted. Finally, the process of tax reform should be promoted. In the environment of a comprehensive new value-added tax system, the transformation, upgrading and rapid development of air transportation economy will facilitate the overall development of China's economy.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42;F562
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