本文選題：公路運輸企業(yè) + 營業(yè)稅改征增值稅��； 參考：《長安大學》2014年碩士論文

【摘要】：為解決勞務交易過程中存在的重復收取稅費的問題，2011年，由財政部、國家稅務總局共同下發(fā)營業(yè)稅改增值稅試點方案。目前，全國一部分的交通運輸業(yè)和現(xiàn)代服務業(yè)已全面開展營業(yè)稅改征增值稅試點。改革的目的主要是通過采用優(yōu)化稅收結(jié)構(gòu)，降低部分行業(yè)的稅收負擔，促進經(jīng)濟結(jié)構(gòu)調(diào)整和經(jīng)濟發(fā)展方式轉(zhuǎn)變的結(jié)構(gòu)性減稅政策。作為交通運輸行業(yè)的基礎(chǔ)，道路運輸行業(yè)占據(jù)了生產(chǎn)服務業(yè)的重要地位。 我國對公路運輸企業(yè)長久以來征收營業(yè)稅，存在著重復征稅、稅負較高、會計核算不規(guī)范等問題，嚴重限制了公路運輸企業(yè)的發(fā)展。營業(yè)稅改征增值稅政策的實施正是為了解決這一系列問題，以促進公路運輸企業(yè)的發(fā)展，優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)。然而，在試點過程中，許多公路運輸企業(yè)反映出實際稅負不降反增，致使企業(yè)經(jīng)營壓力增大，這一現(xiàn)象是“營改增”前所不曾料到的。綜上，本文通過分析公路運輸企業(yè)中“營改增”對不同納稅人的影響，探討改革后可能存在的問題，旨在從理論和實際兩方面完善我國稅收制度、促進公路運輸企業(yè)利潤收入。 本文從營業(yè)稅、增值稅、交通運輸業(yè)、公路運輸企業(yè)等基本概念出發(fā)，首先結(jié)合基礎(chǔ)稅收理論分析出公路運輸企業(yè)營業(yè)稅改征增值稅的具體原因，對營改增可能造成的不利影響進行了深入剖析；其次，，具體的分析了營業(yè)稅改征增值稅對小規(guī)模納稅人、一般納稅人和企業(yè)財務運作的種種影響；最后，針對公路運輸企業(yè)營業(yè)稅改征增值稅后可能出現(xiàn)的一系列問題提出相應對策及相關(guān)建議。
[Abstract]:In order to solve the problem of repeated collection of taxes and fees in the process of labor trade, in 2011, the Ministry of Finance and the State Administration of Taxation jointly issued a pilot scheme of business tax to value-added tax.At present, a part of the national transportation and modern service industry has launched a comprehensive business tax levy VAT pilot.The aim of the reform is to reduce the tax burden of some industries by optimizing the tax structure, and to promote the structural tax reduction policy of economic restructuring and transformation of economic development mode.As the foundation of transportation industry, road transportation industry occupies an important position in production and service industry.For a long time, China has imposed business tax on highway transportation enterprises, which has many problems, such as repeated taxation, high tax burden, non-standard accounting and so on, which seriously limits the development of road transport enterprises.The implementation of the policy of changing business tax to value added tax is to solve this series of problems in order to promote the development of road transportation enterprises and optimize the industrial structure.However, in the process of pilot project, many highway transportation enterprises reflect that the actual tax burden is increasing instead of decreasing, which results in the increase of business pressure, which was not expected before "business reform and increase".In summary, this paper analyzes the influence of "business transformation and increase" on different taxpayers in highway transportation enterprises, and discusses the possible problems after the reform. The purpose of this paper is to perfect our country's tax system in both theory and practice, and to promote the profit income of highway transportation enterprises.Starting from the basic concepts of business tax, value-added tax, transportation industry and highway transportation enterprise, this paper first analyzes the specific reasons why the business tax of highway transportation enterprise is changed to value added tax in combination with the basic tax theory.This paper deeply analyzes the possible adverse effects of the increase in the business operation. Secondly, it analyzes the impact of the business tax reform on the financial operations of small-scale taxpayers, ordinary taxpayers and enterprises; finally, it analyzes the impact of the business tax reform on the financial operations of small scale taxpayers, ordinary taxpayers and enterprises.This paper puts forward corresponding countermeasures and relevant suggestions for a series of problems that may arise after the sales tax of road transportation enterprises is changed to VAT.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F542.6;F540.58

【參考文獻】

中國期刊全文數(shù)據(jù)庫 前10條

1 喻均林;;對我國增值稅征收范圍的思考[J];財會月刊;2008年19期

2 樊勇;;增值稅抵扣制度對行業(yè)增值稅稅負影響的實證研究[J];財貿(mào)經(jīng)濟;2012年01期

3 檀賀禮;;營改增后交通運輸業(yè)稅負變化的再分析[J];財會月刊;2012年25期

4 章洪濤;;增值稅轉(zhuǎn)型條件下交通運輸業(yè)應改征增值稅[J];交通財會;2009年01期

5 劉志堅;;增值稅擴圍應從物流業(yè)入手[J];交通財會;2010年08期

6 胡曉東;;改征增值稅對交通運輸業(yè)的影響研究[J];交通企業(yè)管理;2006年03期

7 潘文軒;;增值稅“擴圍”改革對行業(yè)稅負變動的預期影響[J];南京審計學院學報;2012年04期

8 高培勇;;結(jié)構(gòu)性減稅：2009年稅收政策的主基調(diào)[J];涉外稅務;2009年01期

9 邵瑞慶,巫珊玲,勞知雷;交通運輸業(yè)實行增值稅的可行性分析[J];稅務研究;2002年10期

10 龔輝文;;關(guān)于增值稅、營業(yè)稅合并問題的思考[J];稅務研究;2010年05期

本文編號：1772267