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论文编号：	6978
作者编号：	2120123088
上传时间：	2014/12/9 13:37:34
中文题目：	营改增对航空企业的影响研究营改增对航空企业的影响研究营改增对航空企业的影响研究
英文题目：	Research on the reform of VAT: Based on A airlines
指导老师：	李姝
中文关键字：	航空公司;营改增;结构性减税
英文关键字：	Airlines; BT for VAT; structured taxation
中文摘要：	距离第一批营改增试点企业的改革已经有两年多的时间，国家的改革步伐仍在继续，营业税改增值税范围也在不断推广，随着改革进程的不断推进，社会各方对于税收改革的评论也越来越激烈。虽然国家在改革之初，就提出要切实降低企业负担的指导思想，但是随着试点地区的不断扩大，改革不断深入，越来越多的声音提出了不同的看法，赞扬之声必然不少，但其中也不乏批评的言论涌现。现在，对于企业的讨论热点主要集中在几个方面：营改增引发企业税负的增减、企业的盈利是否受到改革影响、营改增与所得税的关系等。有种看法是营改增实际上并没有降低企业税收负担，特别是原先缴纳营业税的企业，税收负担反而随着改革增加了。为了探讨营业税改增值税对企业的切实影响，本文通过分析国家地方政策变化后，国内一家知名航空企业A的实际业务情况，从现实的角度来分析营改增对企业的影响，研究分析主要是通过企业历年经营数据等方面的指标，对比营改增前后案例中公司的收入变化、成本费用结构影响，税收构成等各方面的财务数据，综合分析研究，判断营改增对于案例中的航空公司的影响到底有哪些，其中有利的方面有哪些，不利的方面有哪些，综合整体情况得出分析结果，并对企业未来应对提出建议。
英文摘要：	Now, there has been more than two years from the first batch of pilot trail on airlines’ enterprises. We still in the progress of tax reform in the states. As time go by, business tax reform continue to promote. With the reform process, the social parties’ comments for tax reform have become increasingly fierce. Although, at the beginning of the reform, it is proposed to effectively reduce the burden on enterprises, there are always discussions on it. With the continuous expansion of the deepening reform, more and more voices presented different points. There are some critical remarks emerge, such as the reform increased the burden of tax. Now, discussions focus on taxation reform, which increase or decrease the tax on corporates, profits are affected by the reform and so on. In order to investigate the real impacts of business tax changed into value-add tax on corporate, this paper analyzes the policy of the country after the taxation changes. In this paper, I put in a well-known airlines company in our country to research the actual business situation of the domestic aviation companies before and after the taxation reform. Contrast the changes of the impacts on business, research and analysis primarily the financial data over the recent years. Compared to income and the structure on costs before and after the camp changed by the case of the company, comprehensive analysis the changes of turnover tax in airlines. The impacts of business tax reformed to VAT on an aviation company are negative or positive on earth. And give some advice at last.
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