“营改增”对JX公路运输企业税负的影响及对策分析

发布时间：2018-03-07 12:56

本文选题：营改增　切入点：公路运输企业　出处：《辽宁大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,国内各行业已经进行了全面的营业税改增值税改革。自2012年在上海开始实行“营改增”以来,交通运输业的“营改增”至今已执行了 5年多,改革的效应应该也开始凸显。公路运输业作为交通运输业的重要子行业,是国家经济发展的重要动力,对于推动经济的发展有至关重要的作用。公路运输业是连接各行各业的纽带,公路运输业税负的变动不仅影响到其本身的发展,对于其上游和下游的各个行业的生产经营也会产生影响。所以对于公路运输企业营业税改增值税之后的税负影响研究是非常有意义的。JX公司作为我国为数不多公路运输业的上市公司之一,其主要业务就是客运、货运业务,很具有代表性,具有很高的研究价值。本文主要分为四个部分。绪论中主要介绍了论文的研究背景及意义,明确了研究思路与方法、总结了本文创新点与不足之处,论述了我国公路运输业在国民经济和社会发展中的重要地位。第一部分,重点介绍JX公司的现状。由于本文主要研究“营改增”对公路运输业税收负担率的影响,所以对公路运输业的发展现状进行了具体的分析。主要论述了公路运输业的行业特点、经营情况和和改革前后的涉税情况;第二部分,基于JX公司的税负测算分析。主要是对具体JX公司年度报告中披露的财务数据进行分析,通过对税制改革前后两种结果的比较,得出“营改增”对税负的影响。根据JX公司2012年至2015年的财务数据进行测算,从流转税、所得税、总体税负这三个方面入手,并从横向——改革前与改革后和纵向——各年间实际情况两方面比较税负的变化,并对变化的原因进行具体分析;第三部分,JX公司在“营改增”之后面临的问题。根据第二部分中对“营改增”之后公路运输业税负的变动以及其原因的分析,结合JX公司的现状总结出JX公司在“营改增”之后面临的问题;第四部分,JX公司对于“营改增”的应对措施。针对前文分析得出“营改增”之后JX公司面临的问题,从JX公司的角度,结合JX公司自身的情况,有针对性的提出JX公司应对“营改增”、在“营改增”中发展自己的措施。
[Abstract]:At present, various industries in China have carried out comprehensive business tax reform and value-added tax reform. Since 2012, the "business reform and increase" has been carried out in the transportation industry for more than five years since the implementation of "business reform and increase" in Shanghai. The effect of the reform should also begin to be highlighted. As an important sub-industry of the transportation industry, the highway transport industry is an important driving force for the national economic development. Road transportation is the link between various industries. The change of tax burden of highway transportation not only affects its own development, but also plays an important role in promoting economic development. For its upstream and downstream of the production and operation of various industries will also have an impact. So for road transport enterprises business tax after the VAT tax impact study is very meaningful. JX company as a small number of companies in our country. One of the listed companies in the road transport industry, The main business is passenger transport and freight transport, which is representative and has high research value. This paper is mainly divided into four parts. The introduction mainly introduces the research background and significance of the paper, and clarifies the research ideas and methods. This paper summarizes the innovation and deficiency of this paper, and discusses the important position of the highway transportation industry in the national economy and social development. The present situation of JX Company is introduced emphatically. Because this paper mainly studies the influence of "business transformation and increase" on the tax burden rate of highway transportation industry, it makes a concrete analysis on the development status of highway transportation industry, and mainly discusses the characteristics of highway transportation industry. The second part, based on the tax burden calculation and analysis of JX Company, mainly analyzes the financial data disclosed in the specific annual report of JX Company, and compares the two results before and after the tax reform. According to the financial data of JX Company from 2012 to 2015, it is estimated from the three aspects of turnover tax, income tax and overall tax burden. The change of tax burden is compared from the actual situation before and after the reform and after the reform in each year, and the causes of the change are analyzed concretely. The third part is about the problems that JX Company is facing after "Operation change and increase". According to the analysis of the change of tax burden of highway transportation industry and its reasons in the second part, Combined with the present situation of JX Company, it summarizes the problems that JX Company faces after "Operation change and increase", 4th part of JX Company's response measures to "Operation change and increase". According to the above analysis, the problems facing JX Company after "Operation change and increase" are obtained. From the point of view of JX Company, combined with the situation of JX Company itself, this paper puts forward the measures that JX Company should take to "reform and increase the operation" and develop its own measures in the course of "Business Reform and increase".
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F542.6;F540.58

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