“营改增”对A市交通运输业影响的调查报告

发布时间：2018-09-18 21:55

【摘要】：2012年1月1日起,在上海市交通运输业和部分现代服务业开展的营业税改征增值税试点,拉开了中国“营改增”税制改革的序幕。营改增税制改革的目的在于消除营业税重复征税,完善增值税链长,是国家实施结构性减税的一项重要措施。但是,实施交通运输业“营改增”后,大量研究表明交通运输行业营改增后超半数企业税负并未下降反而上升,并且研究主要针对的是大型上市企业,对中小企业的研究少。全国范围内实施交通运输业“营改增”至今已有两年,研究对交通运输业产生的实际效果具有十分重要的意义。目前的研究很少涉及中小型企业,本文调查“营改增”对中小城市的中小型交通运输企业的实际影响也具有重要的实际意义。本文从营改增的大背景出发,通过在税务局和企业进行实地调研,调查“营改增”对中小型交通运输企业造成的影响。调查结果表明,一方面,“营改增”对中小型交通运输企业的税负下降结果不明显,甚至存在部分企业税负上升的情况；另一方面,目前还存在企业的不规范偷税漏税行为,因此中小型交通运输企业负担的实际税负更高。在此基础上,本文通过实证分析等方法,得出造成这种影响的主要原因在于税率过高、可抵扣成本不足,尤其是固定资产购进不足等。最后,本文为进一步促进中小型交通运输企业发展,更好的发挥交通运输业“营改增”的效果,提出了相应的措施与建议。
[Abstract]:Since January 1, 2012, the pilot project of business tax reform and VAT collection in Shanghai transportation and some modern service industries has opened the prelude of China's tax system reform. The purpose of tax reform is to eliminate the repeated taxation of business tax and to improve the length of value-added tax chain, which is an important measure for the state to implement structural tax reduction. However, a large number of studies show that the tax burden of more than half of the enterprises in the transportation industry has not decreased but increased, and the research is mainly aimed at the large listed enterprises, and the research on the small and medium-sized enterprises is less than that of the small and medium-sized enterprises. It has been two years since the nationwide implementation of the "Business Reform and increase" in the transportation industry, and the study is of great significance to the actual effect of the transportation industry. The present research rarely involves small and medium-sized enterprises, and this paper also has important practical significance to investigate the actual impact of "business transformation and increase" on small and medium-sized transportation enterprises in small and medium-sized cities. This paper, based on the background of the increasing of business operation, investigates the impact of "business transformation and increase" on small and medium-sized transportation enterprises through field investigation in tax bureau and enterprise. The results of the investigation show that, on the one hand, the tax burden of "business reform and increase" for small and medium-sized transportation enterprises is not obvious, or even some enterprises' tax burden is rising; on the other hand, there are still non-standard tax evasion behaviors of enterprises. As a result, the actual tax burden on small and medium-sized transportation enterprises is higher. On this basis, through empirical analysis and other methods, this paper concludes that the main reasons for this impact are too high tax rate, insufficient deductible cost, especially the insufficient purchase of fixed assets. Finally, in order to further promote the development of small and medium-sized transportation enterprises and bring into play the effect of transportation industry, the corresponding measures and suggestions are put forward.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F506.7

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