發(fā)布時(shí)間：2018-02-22 18:35

  本文關(guān)鍵詞： 滾動(dòng)發(fā)班 利益分配模式 創(chuàng)新發(fā)展 “營(yíng)改增”計(jì)稅模式 客運(yùn)站　出處：《長(zhǎng)安大學(xué)》2015年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：滾動(dòng)發(fā)班模式是海南省為了規(guī)范道路客運(yùn)市場(chǎng)而實(shí)施的一種道路客運(yùn)組織方式,該模式為海南省所特有,但是隨著15年一成不變地發(fā)展,該模式在取得巨大成就的同時(shí)也產(chǎn)生了諸多問(wèn)題,十分迫切的需要從理論和實(shí)踐兩個(gè)方面對(duì)其進(jìn)行系統(tǒng)總結(jié)、分析并予以?xún)?yōu)化創(chuàng)新,使之能夠適應(yīng)如今的道路運(yùn)輸環(huán)境,并更好滿足公眾出行需求。在滾動(dòng)發(fā)班運(yùn)營(yíng)實(shí)踐產(chǎn)生的諸類(lèi)問(wèn)題中,筆者選擇最突出的問(wèn)題即利益分配模式問(wèn)題進(jìn)行分析研究,力求通過(guò)本文,對(duì)該模式未來(lái)改革及發(fā)展提供一定的依據(jù)和借鑒。首先,筆者通過(guò)實(shí)地考察收集并整理相關(guān)資料,闡明了道路班線客運(yùn)滾動(dòng)發(fā)班利益分配模式的現(xiàn)狀,存在的矛盾以及形成原因,例如東線高鐵開(kāi)通導(dǎo)致道路運(yùn)輸企業(yè)整體營(yíng)收下降,“會(huì)費(fèi)”制度存在缺陷、“營(yíng)改增”稅制改革導(dǎo)致利益分配模式轉(zhuǎn)變等,為下一步尋求創(chuàng)新找到切入點(diǎn)。其次通過(guò)將實(shí)際與理論相結(jié)合的方式探尋支撐該運(yùn)營(yíng)模式的理論根源,分析其優(yōu)勢(shì)及局限。進(jìn)而,提出改善滾動(dòng)發(fā)班利益分配模式的研究思路和具體措施,包括針對(duì)“營(yíng)改增”計(jì)稅政策的相關(guān)建議。最后,還為論文提出的滾動(dòng)發(fā)班利益分配模式種種改進(jìn)措施的實(shí)現(xiàn)提出了相關(guān)的保障性建議。
[Abstract]:The rolling shift model is a mode of organizing road passenger transport implemented in Hainan Province to standardize the road passenger transport market. This mode is unique to Hainan Province, but has been developing steadily over the past 15 years. At the same time, there are many problems in this model, which need to be systematically summarized, analyzed and optimized from two aspects of theory and practice, so that it can adapt to today's road transportation environment. And better meet the public travel needs. In the rolling shift operation practice of the various types of problems, the author selected the most prominent problem, that is, the benefit distribution model for analysis and study, and strive to pass this article, First of all, the author collects and arranges the relevant information through the field investigation, and expounds the present situation of the mode of distribution of the benefits of the rolling transfer of passenger transport on the road line, and provides some references for the future reform and development of the model. There are contradictions and causes, such as the opening of the Eastern Route High Speed Railway, the decline in the overall revenue of the road transport enterprises, the defects in the "membership fee" system, and the transformation of the profit distribution model caused by the tax reform of the "Business Reform and increase" tax system, and so on. To find the breakthrough point for the next step to seek innovation. Secondly, to explore the theoretical root of supporting the operation mode by combining the practice with the theory, and to analyze its advantages and limitations. This paper puts forward the research ideas and concrete measures to improve the profit distribution model of rolling shift, including the relevant suggestions for the tax planning policy of "management, reform and increase". Some suggestions are put forward for the realization of various improvement measures of the profit distribution model of rolling class.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F542.8;U492.41

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 蔣永穆;劉承禮;;公平與效率組合模式的選擇問(wèn)題研究[J];當(dāng)代經(jīng)濟(jì)研究;2006年01期

2 肖建紅;于慶東;劉康;陳東景;陳娟;肖江南;;海島旅游地生態(tài)安全與可持續(xù)發(fā)展評(píng)估——以舟山群島為例[J];地理學(xué)報(bào);2011年06期

3 江華;張建民;;民間商會(huì)的代表性及其影響因素分析——以溫州行業(yè)協(xié)會(huì)為例[J];公共管理學(xué)報(bào);2009年04期

4 薛宇婷;張文娟;;“營(yíng)改增”后道路運(yùn)輸企業(yè)之會(huì)計(jì)核算[J];財(cái)會(huì)月刊;2014年17期

5 賀竹磬,孫林巖,宮俊濤;聯(lián)合運(yùn)輸利益分配策略[J];交通運(yùn)輸工程學(xué)報(bào);2005年03期

6 譚任績(jī);;公路客運(yùn)站的經(jīng)濟(jì)屬性與供給機(jī)制分析[J];商場(chǎng)現(xiàn)代化;2010年20期

7 向愛(ài)兵;肖昭升;;交通運(yùn)輸資源配置中政府和市場(chǎng)作用定位初探[J];綜合運(yùn)輸;2010年04期

8 陸靜;熊燕舞;;從“滾動(dòng)發(fā)班”到“網(wǎng)上選車(chē)”——記海南省旅游客運(yùn)管理服務(wù)有限公司[J];運(yùn)輸經(jīng)理世界;2010年06期

9 陳和琦;楊輝;;梁定民談滾動(dòng)發(fā)班優(yōu)劣[J];運(yùn)輸經(jīng)理世界;2006年09期

相關(guān)碩士學(xué)位論文 前1條

1 宋金鵬;道路運(yùn)輸市場(chǎng)競(jìng)爭(zhēng)與壟斷結(jié)構(gòu)分析[D];長(zhǎng)安大學(xué);2006年

，

本文編號(hào)：1525022