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论文编号：	4804
作者编号：	2120102441
上传时间：	2012/12/11 22:46:37
中文题目：	天津市交通运输企业营业税改征增值税研究
英文题目：	Research on the Transportation Enterprise Business Tax Reform of Value-added Tax in Tianjin
指导老师：	王全喜
中文关键字：	增值税 营业税 交通运输业 营业税改征增值税
英文关键字：	value-added tax, business tax, transportation, enterprise business tax reform of value-added tax
中文摘要：	国民经济和社会发展“十一五”规划中提出要完善增值税制度，实现增值税转型。“十二五”时期结构性减税的主要措施“营业税改征增值税试点”，突然大幅扩围。7月25日，国务院常务会议决定扩大营业税改征增值税试点范围，天津市名列其中，并将于2012年12月1日起正式实施。我国税收的发展方向是合理化税制结构，减税是现阶段税收制度发展的趋势，而营改增是改革的方法和手段之一。当前国务院明确扩大试点，是结构性税改向纵深推进的体现，是税制改革更加符合民意和法治的要求。营改增涉及交通运输业和部分现代服务业两个行业。交通运输是生产制造业的延伸，是价值创造过程的继续。运输过程作为生产过程在流通领域内的继续，不仅是货物在空间位置的移动过程，也是被运货物价值增值的过程，改征增值税存在其必然性。营改增在上海交通运输企业开展试点以来，实践经验表明短期内并没有达到预期的减税效果，反而使纳税人的税负有所增加。本文以天津市的交通运输企业为研究对象，着重探讨其中涉及范围最广、涉及企业最多、涉及业务最普遍的陆路运输企业中的货运企业。通过全面对比营业税和增值税对交通运输企业的影响，并进行案例分析，提出天津交通运输企业面对营改增试点的应对建议。本文首先介绍了营业税、增值税的概念、含义和特点，回顾了税收中性理论和国外增值税政策的研究，根据不同税种的特点比较了在交通运输业征收营业税和增值税的优势和劣势。其次，梳理了上海市营改增试点的政策及实施效果，分析税制改革对国家税收、宏观经济和企业产生的影响。再次，借鉴上海市的试点经验，分析对天津市交通运输企业实施营改增的效果，将对相关企业和相关行业产生的影响。然后，通过对政策的理论研究和对试点地区企业实践经验的总结，及上述分析推理，从企业实际经营现状出发，有针对性的提出了如何迎接即将到来的改革试点，为企业顺利完成税种转换、合理合法节税避税提供参考。最后，提出了政策改进建议。
英文摘要：	The Guidelines of the Eleventh Five-Year Plan of the People’s Republic of China for the National Economic and Social Development had put forward to perfect the value-added tax system for realizing the transformation of the value-added tax. In the period of "Twelfth Five-Year Plan ", paying the tax instead of value-added tax, without business tax, had become the highlight of the structural tax reduction, and the scope of experimental units suddenly and dramatically expanded. In July 25th, the State Council Executive Meeting decided to expand the value-added tax pilot range instead of business tax. Tianjin was selected as the pilots, and would be formally implemented in December 1, 2012. Tax Reduction is the fundamental direction of the tax revenue development in our country, "Change Business to Value-added" is the most important method and mean. The State Council explicitly expanded pilot, which reflected the structural tax reform to push. "Change Business to Value-added" relates to two industries, the transport industry and modern service industry. Transportation is the extension of the manufacturing industry, which is the continued of the value creation process. The transport process as the continue of production process in the circulation field, is not only the goods moving process in space position, but also the goods’ value-added process. Therefore, Change Business tax to Value-added tax has its inevitability. Since the pilots were began in Shanghai traffic transportation enterprises, practical experience showed that the tax reduction did not reach the expected effect in the short time, instead the taxpayer's tax burden was increased. This thesis takes Tianjin transportation enterprises as the research object, and discussed the freight business in the land transport enterprises which involved the widest scope, the most enterprise, the most common business. Through a comprehensive comparison of business tax and value-added tax on transportation enterprise's influence, and analysis of the case, I will put forward my view and some corresponding suggestions about Tianjin traffic transportation enterprises faced "Change Business to Value-added" pilots. Firstly, this thesis introduced the concept of business tax, value-added tax, reviewed the research of tax revenue neutral theory and foreign tax policy research, compared business tax and value-added tax’s advantages and disadvantages in the transportation industry which according to the different characteristics of taxes. Secondly, I summarized Shanghai Change Business to Value-added pilots’ policy and implementation effect, analyzed the influence of the tax reform to the national taxation, macro economy and enterprise. On the other hand, through the Shanghai’s pilot experience, I analyzed the effect of “Change Business to Value-added” in Tianjin transportation enterprises and the impact what related enterprises and relevant industry would have. Finally, based on the theoretical research on policy and the summary of the business experience in pilot areas, I put forward how to prepare the coming reform pilot, which provided the reference to the enterprise for successful tax conversion and reasonable tax avoidance. Key Words: value-added tax, business tax, transportation, enterprise business tax reform of value-added tax
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