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论文编号：	6553
作者编号：	2220090716
上传时间：	2014/6/18 14:14:38
中文题目：	天津市交通运输企业“营改增”税负研究
英文题目：	The research on tax burden from the reform of value added tax changing into business tax in transportation enterprises in Tianjin
指导老师：	张晓农
中文关键字：	营改增;税收负担;天津市交通运输企业
英文关键字：	Business tax changed into value-added tax;Tax burden;Tianjin transportation enterprises
中文摘要：	营业税改征增值税是国家税收制度改革进程中的里程碑。2012年12月1日，天津市交通运输业和部分现代服务业改革试点正式开始。经过一年多时间的沉淀，天津市交通运输业和部分现代服务业营业税改征增值税的效应全面释放出来，同时也暴露出了一些因改革而产生的问题，特别是造成部分交通运输企业税负有所增加的情况。本文通过介绍营业税与增值税的相关理论，论述了开展改革的必要性，通过介绍税收负担、税负转嫁以及对拉弗曲线的分析，从经济学角度说明了随着税收负担的转嫁可能引起部分行业企业的税负增加。通过梳理国内外相关研究文献，基于天津市交通运输企业在营业税改征增值税1年多以来的税负变化情况，多层次分析天津市交通运输企业不同规模的纳税人，企业收入和成本的变化以及交通运输企业链的税负变化，论述改革对天津市交通运输企业的影响。同时，通过对天津市交通运输企业链条中具有代表性的企业财务报表数据以及纳税情况进行统计，选取具有代表性的8%的企业进行样本分析，并选取有代表性的交通运输企业业务进行案例分析。最后通过阐述改革为交通运输企业带来的税务增加、链条不完整、购入固定资产抵扣以及发票风险问题，进一步研究探索降低企业税负的措施，包括宏观方面的申请加大对交通运输业的政策扶持力度，健全索取发票制度，依托现代化提高自身实力，以及微观方面的固定资产分期抵扣和巧妙选取企业规模措施。
英文摘要：	The reform program to replace business tax with a value-added tax (VAT) is recognized as a major milestone in the course of national fiscal reform. It firstly started in the pilot sectors including transport industry and parts of modern service sectors in December 1, 2012. After more than a year’s practice, the effect of tax reform in Tianjin has been fully released and witnessed. It brings such benefits, as well as a string of problems, particularly the relatively heavier tax burden in transportation sector. This paper introduces the theory of business tax and VAT, elaborates the necessity of reform. Through the analysis of tax burden, tax shifting and the Laffer curve, the possibility of tax increase in some sectors caused by tax shifting will be illustrated from economic perspective. In the paper, a multi-level analysis towards taxpayers, tax income and cost, tax burden changes in the chain of Tianjin transportation enterprises with different scale will be given through wide academic research, home and abroad, based on tax burden changes since over 1 year’s tax reform. At the same time, the statistics data will be gained from the financial statements and tax payment of typical enterprises, among which 8% will be selected for sample analysis and representative case analysis. Finally, the paper will explain series of problems such as tax increase, incomplete chain, tax deduction in purchasing fixed assets and invoice risk caused by tax reform in transportation industry, further to explore measures including strengthening political support in application, improving invoice-asking system, enhancing the strength relying on the modernization from the macro-level, and the installment deduction of fixed assets and clever choice of enterprise scale measures in the micro-level.
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