“营改增”对航空公司财务管理的影响
发布时间：2018-09-05 08:55
【摘要】：航空运输企业作为本次“营改增”的试点企业,改革对航空公司产生了重要的影响。本文以东方航空公司作为案例分析对象,主要考虑首先东方航空公司具备航空公司的代表性,其经营方式代表了国内航空公司的现状,财务管理方式反映了国内其他航空公司的一般特点,对于反映“营改增”对航空运输企业财务管理的影响具有代表性；其次东方航空作为在上海证券交易所公开上市的上市企业,公司公告和财务报告真实、公开,可以作为本文论述和数据分析的来源,有利于研究工作；最后,东方航空公司注册地在上海,上海是“营改增”的试点地区且改革满一年,可以充分反映“营改增”对公司产生的影响。 航空公司的经营特征有别于其他公司,有自己的特点。航空公司多为经营地域广泛、组织结构庞大、服务范围广大的大型企业。其涉及的服务包括航空运输服务、有形动产租赁服务、航空维修服务、物流辅助服务以及代理服务等众多服务类别,适用6%、11%、17%多档税率。在市场营销方面,航空公司形成了以票务代理为主要销售渠道、公司直销为辅的营销模式,航空公司向票务代理支付佣金构成其主要销售费用,航空公司通过中国航信BSP系统出票并支付手续费。在经营成本方面,航空公司作为资本密集型企业,存在大量经营成本和较低的毛利率：航空油料、飞机起降、餐食供应、职工薪酬、发动机和高值周转件折旧、维修支出和经营租赁费用是成本的主要构成项目；在成本结构中,航空油料、飞机起降、餐食供应、融资租赁费用都是可以取得进项税专用发票的成本项目,约占总成本的70%,而职工薪酬、折旧不能取得增值税进项税发票,不能抵扣销项税。航空公司为了扩展融资渠道,增加融资金额和降低融资成本,融资租赁成为航空公司的主要融资和引进飞机的主要方式。融资租赁通常是由航空公司、出租方、融资方、飞机制造商、担保受托方等通过合同契约共同完成整个业务。 为应对“营改增”对航空公司的影响,航空公司财务管理方面应该采取应对措施。在销售环节,航空公司采取各种销售方式和结算方式,主要的销售方式有商业折扣、销售折扣、销售折让、常旅客计划等,航空公司通常采用直接收款、委托收款、托收承付、赊销或分期收款、预收款销售、委托代销等结算方式,各种销售方式和结算方式的计税基础和应税时间不同,航空公司应深入分析每种销售方式和结算方式的计税基础和应税时间,这利于航空公司制定最优的营销策略。由于缴纳增值税,航空公司应该在销售环节制定发票管理规定,比如增值税专用发票的领购和填开的管理制度、规范专用发票责任人的权利责任,加强内部监督措施,航空公司也要在销售环节进行增值税销项税额的财务核算,财务部门应制定符合会计准则的财务核算流程。在采购环节,航空公司应分析采购环节可抵扣的进项税,以东方航空公司2011年的利润表中收入、成本、费用为依据模拟测试营业税改增值税对净利润的影响表明营改增对航空公司净利润有积极的影响。
[Abstract]:As the pilot enterprise of this "business-to-increase" project, the reform of air transport enterprises has an important impact on the airlines. This paper takes the Eastern Airlines as a case study, mainly considering that the Eastern Airlines is representative of the airlines, and its operation mode represents the status quo of the domestic airlines, and the financial management mode is counter-productive. Reflecting the general characteristics of other domestic airlines, it is representative to reflect the impact of "business change and increase" on the financial management of air transport enterprises; secondly, as a listed company listed on the Shanghai Stock Exchange, China Eastern Airlines'announcements and financial reports are true and open, which can be used as the source of this paper and data analysis. Finally, China Eastern Airlines is registered in Shanghai, Shanghai is the pilot area of "business to increase" and the reform lasts for one year, which can fully reflect the impact of "business to increase" on the company.
The operating characteristics of airlines are different from those of other companies and have their own characteristics. Airlines are mostly large-scale enterprises with a wide range of operating areas, a large organizational structure and a wide range of services. In terms of marketing, airlines have formed a marketing model with ticket agents as the main sales channel and direct sales as the supplement. The airlines pay commissions to ticket agents to constitute their main sales expenses. The Airlines issue tickets through China Airlines BSP system and pay handling fees. As a capital-intensive enterprise, airlines have a large number of operating costs and low gross margins: aviation fuel, aircraft take-off and landing, food supply, employee compensation, depreciation of engines and high-value turnover parts, maintenance expenditure and operating rental costs are the main components of the cost; in the cost structure, aviation fuel, aircraft take-off and landing, food supply, Financing lease fees are all cost items that can obtain the special invoice of input tax, accounting for about 70% of the total cost, while employees'salary and depreciation can not obtain the invoice of input tax of value-added tax and can not deduct the item tax. Financing leases are usually performed by airlines, lessors, financiers, aircraft manufacturers, guaranteed trustees, etc. through contract contracts.
In order to cope with the impact of "business change" on airlines, airlines should take measures in financial management. In the sales process, Airlines adopt a variety of sales and settlement methods. The main sales methods are commercial discounts, sales discounts, sales discounts, frequent passenger plans, etc. Airlines usually use direct collection, entrusted. Accounting methods such as collection, acceptance, sale on credit or by installments, sales with advance receipts, Commission and consignment, and the tax basis and tax payable time of various sales and settlement methods are different. The airlines should analyze the tax basis and tax payable time of each sales and settlement method in depth, which is helpful for the airlines to formulate the best marketing strategy. In the payment of VAT, airlines should formulate invoice management regulations in the sales link, such as the management system for the purchase and filling out of VAT invoices, standardize the rights and responsibilities of the responsible persons for special invoices, strengthen internal supervision measures, and the airlines should also carry out the financial accounting of VAT sales tax in the sales link. In the purchasing process, the airlines should analyze the deductible input tax in the purchasing process. Based on the income, cost and expense of Oriental Airlines in the profit statement of 2011, the paper simulates and tests the effect of business tax reform on the net profit of the airlines. The results show that the increase of business tax has a positive effect on the net profit of the airlines. Ringing.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F562.6;F812.42
本文编号：2223802
[Abstract]:As the pilot enterprise of this "business-to-increase" project, the reform of air transport enterprises has an important impact on the airlines. This paper takes the Eastern Airlines as a case study, mainly considering that the Eastern Airlines is representative of the airlines, and its operation mode represents the status quo of the domestic airlines, and the financial management mode is counter-productive. Reflecting the general characteristics of other domestic airlines, it is representative to reflect the impact of "business change and increase" on the financial management of air transport enterprises; secondly, as a listed company listed on the Shanghai Stock Exchange, China Eastern Airlines'announcements and financial reports are true and open, which can be used as the source of this paper and data analysis. Finally, China Eastern Airlines is registered in Shanghai, Shanghai is the pilot area of "business to increase" and the reform lasts for one year, which can fully reflect the impact of "business to increase" on the company.
The operating characteristics of airlines are different from those of other companies and have their own characteristics. Airlines are mostly large-scale enterprises with a wide range of operating areas, a large organizational structure and a wide range of services. In terms of marketing, airlines have formed a marketing model with ticket agents as the main sales channel and direct sales as the supplement. The airlines pay commissions to ticket agents to constitute their main sales expenses. The Airlines issue tickets through China Airlines BSP system and pay handling fees. As a capital-intensive enterprise, airlines have a large number of operating costs and low gross margins: aviation fuel, aircraft take-off and landing, food supply, employee compensation, depreciation of engines and high-value turnover parts, maintenance expenditure and operating rental costs are the main components of the cost; in the cost structure, aviation fuel, aircraft take-off and landing, food supply, Financing lease fees are all cost items that can obtain the special invoice of input tax, accounting for about 70% of the total cost, while employees'salary and depreciation can not obtain the invoice of input tax of value-added tax and can not deduct the item tax. Financing leases are usually performed by airlines, lessors, financiers, aircraft manufacturers, guaranteed trustees, etc. through contract contracts.
In order to cope with the impact of "business change" on airlines, airlines should take measures in financial management. In the sales process, Airlines adopt a variety of sales and settlement methods. The main sales methods are commercial discounts, sales discounts, sales discounts, frequent passenger plans, etc. Airlines usually use direct collection, entrusted. Accounting methods such as collection, acceptance, sale on credit or by installments, sales with advance receipts, Commission and consignment, and the tax basis and tax payable time of various sales and settlement methods are different. The airlines should analyze the tax basis and tax payable time of each sales and settlement method in depth, which is helpful for the airlines to formulate the best marketing strategy. In the payment of VAT, airlines should formulate invoice management regulations in the sales link, such as the management system for the purchase and filling out of VAT invoices, standardize the rights and responsibilities of the responsible persons for special invoices, strengthen internal supervision measures, and the airlines should also carry out the financial accounting of VAT sales tax in the sales link. In the purchasing process, the airlines should analyze the deductible input tax in the purchasing process. Based on the income, cost and expense of Oriental Airlines in the profit statement of 2011, the paper simulates and tests the effect of business tax reform on the net profit of the airlines. The results show that the increase of business tax has a positive effect on the net profit of the airlines. Ringing.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F562.6;F812.42
【参考文献】
相关期刊论文 前2条
1 刘晓;;纳税筹划与企业财务战略研究[J];理论界;2008年02期
2 赵玲;增值税的税收筹划[J];中国税务;2004年08期
，本文编号：2223802
本文链接：https://www.wllwen.com/jingjilunwen/jtysjj/2223802.html
