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论文编号：	6363
作者编号：	2220120374
上传时间：	2014/6/9 11:32:12
中文题目：	交通运输企业实施营业税改增值税相关问题研究--以中小型企业A为例
英文题目：	The Research On The Tax Reform In Transportation Enterprises
指导老师：	李姝
中文关键字：	营业税;增值税;税制改革;交通运输业
英文关键字：	Sales tax;Value-added tax(VAT);Tax reform;Transportation industry
中文摘要：	随着我国改革开放的不断发展，生产行业和服务行业的经济往来日益密切。作为我国最大税种的营业税逐渐显现出了自身的局限性和不足，已经无法满足社会经济发展的需要。所以，营业税改增值税的要求呼之欲出。而交通运输业作为营业税缴纳的代表行业，对税制改革的要求和渴望更加迫切。 本文的主要研究目的就是通过分析当前我国最主要的流转税---增值税和营业税各自特点，发展历史和我国实际情况来说明随着社会经济的发展，营业税自身无法进行税收抵扣特点已经成为了阻碍第三产业经济发展的政策障碍。通过分析我国交通运输业营业税的征管现状，探讨了营业税改增值税的可行性和必要性，并用事实说明，营改增在结构性减税、产业优化、国民经济发展方面带来重大影响。 本文主要采取引用、举证和案例分析法来论述全文观点。并结合研究的需要选取了一家在营改增后税负增长的特例运输企业，对税改前后的财务报表进行计算分析，深度剖析营改增后企业的税负增长具体原因，并对改变这一现状提出了作者自己的方案和观点。研究对正处于营改增中类似企业起到了积极借鉴作用。同时也对税改后企业自身如何平稳过渡提出了建议和具体对策，具有案例与实证分析相结合的特点。 随着目前的营改增政策的推行实施，税改已经到了关键阶段。本文对当下的营改增的问题和影响都做了一定程度的调查和研究，从而对促进企业发展具有一定的研究和参考价值，取得了可供企业借鉴发展和规避风险的实操性成果。 当前部分企业暂时税负增加只是一个阶段性的特殊情况，我们需要从全局出发，更该看到税改对整个行业和下游产业的促进作用。对税负增加的企业采取相应政策，帮它们实现税制的顺利过渡；另外要加快税改进程的推行速度，早日把社会全部行业和相关企业都纳入增值税的缴纳范围，真正完善抵扣链条,实现税收公平与良好的资源配置，让税收政策更好的服务于经济发展。
英文摘要：	The continuous development of the country's reform and opening, economic exchanges production industry and service sectors closer. As China's largest business tax taxes gradually emerging out of its own limitations and shortcomings, has been unable to meet the needs of social and economic development. Therefore, the business tax reform VAT requirements ready. The transportation industry as a sales tax to pay on behalf of the industry, on the demands and aspirations of tax reform more urgent. The main purpose of this paper is to present the analysis of the most important turnover tax --- VAT and business tax their own characteristics, history and description of the actual situation with the social and economic development, business tax itself can not be tax deductible features have become hindered the economic development of the tertiary industry policy barriers. By analyzing the current situation of China's transportation sales tax collection, and to explore the feasibility and necessity of business tax reform VAT and the facts stated in the camp increased structural tax reform, industrial optimization, a significant impact on national economic development. In this paper, taking references, evidence and case studies to discuss the text of view. Combined with the need to study the selection camp after a change in the special case of increasing the tax burden grew transport enterprises, tax reform on the financial statements before and after the calculation and analysis, depth profiling camp after corporate tax reform increased the specific reasons for the growth, and change it a status of proposed programs and the author's own views. Research is in the camp on the increase in a similar enterprise reform has played a positive reference. But also on how their own smooth transition after the tax reform suggestions and specific measures, with Case and empirical analysis of the combination of characteristics. With the current increase in the implementation of business change implementation of policies, tax reform has made certain achievements. In the next phase of work, we both want to take on the increased tax burden on businesses and flexible policies to help them through the difficulties of the transition period, but also to accelerate the implementation of input tax deductible to the majority of the companies are included in the project came in intermediate inputs, deductible real improvement chain; steady implementation of the tax reform process and to expand the scope and increase supervision, make additional changes camp really play its role to better serve economic development. In this paper, case study and theoretical interpretation of the combination of the current business results and increase the impact of change have done a certain degree of discussion and research, which has a certain reference value to promote research and development of enterprises.
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