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论文编号：	8228
作者编号：	2220140383
上传时间：	2016/6/3 18:46:57
中文题目：	天津市公路货物运输企业税务风险管理-以Y运输公司为例
英文题目：	Research on the Tax Risk Management Of Highway Freight Transportation Companies—A Case Study of Y Company
指导老师：	张晓农
中文关键字：	公路货物运输企业；营改增；税务风险管理
英文关键字：	Highway Freight Transportation Companies; VAT instead of business tax; Tax Risk Management
中文摘要：	随着我国经济稳定、快速的发展，以国道为主干线，以省道、县乡道路为支线的全国公路网的不断完备，我国交通运输业特别是公路货物运输业得到了蓬勃的发展，天津作为中国北方的经济中心之一，公路货物运输业在天津经济发展过程中扮演着十分重要的作用。然而，公路货物运输行业由于存在着进入门槛较低、经营主体复杂，经营形式多样，不规范经营现象普遍，企业财务核算水平参差不齐等诸多特点，造成天津市公路货物运输企业存在着诸多税务风险。特别是交通运输行业于2011年开始进行营业税该征增值税改革后，公路运输行业的税务风险问题日益凸显。天津市交通运输业于2013年8月1日纳入“营改增”范畴，由于从事公路货物运输行业的企业多为中小企业，我国对于该类企业的税务筹划和税务风险研究甚少，国外相关行业与我国公路货物运输行业的现状存在较大差异，因此国外相关理论研究对于我国公路货物运输行业没有直接借鉴意义。本文通过对天津市公路货物运输企业的经营模式、行业特点、发展现状、“营改增”情况以及该行业相关会计、税务处理方式进行分析、研究，并以天津市Y运输公司为例进行具体探索、论证，从中发现该行业普遍存在的税务风险管理问题，最终提出针对公路货物运输行业税务风险管理的措施和建议，目的是使公路货物运输行业转变经营方式、优化公司治理、适应“营改增”后的税收政策法规，使从事公路货物运输行业的企业在保证规范纳税的基础上合理进行税务筹划，促进该行业健康发展。
英文摘要：	With the steady and rapid development of our country's economy, a national road network, with state highway as main line, provincial highway and country road as branch line, has been completing constantly, flourishing the development of transportation industry in our country, especially that of highway transportation of goods industry. Tianjin, as one of the economic centers in North China, its highway transportation of goods industry has played an important role in promoting local economic development. However, the highway transportation of goods industry in Tianjin is facing many tax risks due to the drawbacks existing in it such as low barrier to entry, complicated business subjects, various business forms, common phenomenon of lack of standardized operation and uneven level of financial accouting of enterprise. The tax risks in highway transportation of goods companies have become more obvious since 2011 when the value-added tax reform on business tax in transportation industry was introduced. The transportation industry in Tianjin was included into the category of imposing VAT instead of business tax on August,1 in 2013. Due to the fact that enterprises engaging in highway transportation of goods industry are usually middle and small—sized enterprises, there is few research touching upon tax planning of this kind of enterprises and tax risks in them in our country. In addition, large differences exist between the highway transportation of goods industry in our country and relevant industries abroad. Therefore, correlation theories of foreign studies are not suitable for us to use. By analyzing and researching business models, industry characteristics, development situation as well as the way of accounting and tax handling of highway transportation of goods companies in Tianjin, the thesis finally puts forward measures and suggestions specific to its tax risk management, aiming at making it change business patterns, optimize corporate governance, adapt to policies and regulations enforced after the reform of imposing value-added tax as well as carry out appropriate tax plans on the basis of complying with tax regulations so as to promote the sound development of enterprises engaging in highway transportation of goods industry.
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