“营改增”对东方航空公司的影响研究
发布时间：2018-12-16 19:04
【摘要】：自1994年我国实行分税制改革以来，逐步确立了以所得税和流转税并重的双主体税种模式，其中，流转税又规定增值税和营业税并存。虽然2009年提出的将我国增值税由生产型增值税转为消费型增值税为我国在流转税制的改革进程上迈出了关键的一步，但这一改革仍没有打破两税并行的格局。增值税和营业税的同时存在不仅造成了对企业的重复征税，增加了企业的纳税负担，更重要的是割裂了增值税的抵扣链条，不利于发挥税收的中性作用。因此，如何打破两税并行的局面，完善我国流转税制的发展得到了越来越多学者的重视。多数学者认为，要实现税收的中性原则，完善增值税的抵扣链条，唯一的办法就是将营业税与增值税合并，最终实现货物与劳务的一体化。2011年11月16日财政部和国家税务总局发布了经国务院同意的《营业税改征增值税试点方案》，，明确规定从2012年1月1日起，在上海市对交通运输业和部分现代服务业开展营业税改征增值税试点方案，并计划逐步扩大至全国，这一《试点办法》的推行将是我国税制改革史上又一里程碑式的决定。 《试点办法》之所以将交通运输业作为改革的先行行业最主要的还是由交通运输业特有的外部性和公共性的特征决定的。交通运输业作为国民经济发展的基础行业，与现行增值税所涉及的行业有着密切的关系。将交通运输业纳入增值税的征收范围之内，不仅有利于建立与现代市场经济体制相适应的流转税制度，同时也有利于促进我国企业在国际上的市场竞争力，而在众多交通运输业中，航空业又具有做过国民经济发展的重要行业又具有典型的行业特性。因此本文特选取已成功在上海上市的（600115)东方航空公司2012年的具体具体财务数据进行模拟测算，以得出将营业税改征增值税之后对对该公司的税收负担及净利润会产生怎样的影响，并针对当前改革的现状，对企业提出相应的完善建议，使得该企业更加合理、有效、最大化的利用现有的改革政策。
[Abstract]:Since the implementation of the tax sharing reform in China in 1994, a two-subject tax model has been gradually established in which both income tax and turnover tax are given equal emphasis. Among them, turnover tax stipulates the coexistence of value-added tax and business tax. Although the change of value-added tax from production-type value-added tax to consumption-oriented value-added tax proposed in 2009 is a key step in the reform of China's circulation tax system, the reform has not broken the pattern of two taxes parallel. The existence of both value-added tax and business tax not only causes the repeated taxation of enterprises and increases the tax burden of enterprises, but also breaks the chain of deduction of value-added tax, which is not conducive to giving full play to the neutral role of tax. Therefore, more and more scholars pay more and more attention to how to break the parallel situation of two taxes and improve the development of our country's circulation tax system. Most scholars believe that the only way to realize the neutral principle of taxation and to improve the value-added tax deduction chain is to combine business tax with value-added tax. On November 16, 2011, the Ministry of Finance and the State Administration of Taxation issued the "Business tax Reform VAT pilot Program" approved by the State Council, which clearly stipulates that from January 1, 2012, In Shanghai, the pilot scheme of business tax reform and value-added tax collection in Shanghai is planned to be extended to the whole country. The implementation of this "pilot method" will be another milestone decision in the history of tax reform. The main reason why the transportation industry is regarded as the leading industry of reform is the characteristic of externality and publicity. As the basic industry of national economy development, transportation industry is closely related to the current value-added tax industry. Bringing the transportation industry into the scope of VAT collection is not only conducive to the establishment of a turnover tax system adapted to the modern market economy system, but also conducive to promoting the competitiveness of our enterprises in the international market. In many transportation industry, aviation industry also has the important industry which has done the national economy development and has the typical industry characteristic. Therefore, this paper selects the specific financial data of (600115) Eastern Airlines, which has been successfully listed in Shanghai, to be simulated and calculated in 2012. In order to get the influence of the business tax on the tax burden and net profit of the company, and in view of the current situation of the reform, put forward the corresponding suggestions to improve the enterprise, make the enterprise more reasonable and effective. Maximize the use of existing reform policies.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F562.6
本文编号：2382889
[Abstract]:Since the implementation of the tax sharing reform in China in 1994, a two-subject tax model has been gradually established in which both income tax and turnover tax are given equal emphasis. Among them, turnover tax stipulates the coexistence of value-added tax and business tax. Although the change of value-added tax from production-type value-added tax to consumption-oriented value-added tax proposed in 2009 is a key step in the reform of China's circulation tax system, the reform has not broken the pattern of two taxes parallel. The existence of both value-added tax and business tax not only causes the repeated taxation of enterprises and increases the tax burden of enterprises, but also breaks the chain of deduction of value-added tax, which is not conducive to giving full play to the neutral role of tax. Therefore, more and more scholars pay more and more attention to how to break the parallel situation of two taxes and improve the development of our country's circulation tax system. Most scholars believe that the only way to realize the neutral principle of taxation and to improve the value-added tax deduction chain is to combine business tax with value-added tax. On November 16, 2011, the Ministry of Finance and the State Administration of Taxation issued the "Business tax Reform VAT pilot Program" approved by the State Council, which clearly stipulates that from January 1, 2012, In Shanghai, the pilot scheme of business tax reform and value-added tax collection in Shanghai is planned to be extended to the whole country. The implementation of this "pilot method" will be another milestone decision in the history of tax reform. The main reason why the transportation industry is regarded as the leading industry of reform is the characteristic of externality and publicity. As the basic industry of national economy development, transportation industry is closely related to the current value-added tax industry. Bringing the transportation industry into the scope of VAT collection is not only conducive to the establishment of a turnover tax system adapted to the modern market economy system, but also conducive to promoting the competitiveness of our enterprises in the international market. In many transportation industry, aviation industry also has the important industry which has done the national economy development and has the typical industry characteristic. Therefore, this paper selects the specific financial data of (600115) Eastern Airlines, which has been successfully listed in Shanghai, to be simulated and calculated in 2012. In order to get the influence of the business tax on the tax burden and net profit of the company, and in view of the current situation of the reform, put forward the corresponding suggestions to improve the enterprise, make the enterprise more reasonable and effective. Maximize the use of existing reform policies.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F562.6
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