本文選題：航空運(yùn)輸業(yè)　切入點(diǎn)：貨物勞務(wù)稅　出處：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：航空運(yùn)輸業(yè)的發(fā)展與國(guó)民經(jīng)濟(jì)密切相關(guān),一方面國(guó)民經(jīng)濟(jì)的增長(zhǎng)對(duì)航空運(yùn)輸業(yè)的發(fā)展具有拉動(dòng)作用；另一方面,航空運(yùn)輸業(yè)通過有效促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)升級(jí)、影響區(qū)域經(jīng)濟(jì)布局以及提高整體經(jīng)濟(jì)運(yùn)行效率為經(jīng)濟(jì)增長(zhǎng)做出貢獻(xiàn)。但在發(fā)展初期,我國(guó)航空業(yè)規(guī)模較小,實(shí)際運(yùn)力較低,隨著國(guó)家不斷加大對(duì)航空運(yùn)輸業(yè)的扶持力度,時(shí)至今日,我國(guó)航空運(yùn)輸業(yè)在各方面取得了顯著成績(jī),航空業(yè)規(guī)模顯著壯大、發(fā)展質(zhì)量顯著良好、基礎(chǔ)設(shè)施建設(shè)步伐加快。目前,我國(guó)航空運(yùn)輸業(yè)正以高速的態(tài)勢(shì)發(fā)展,并且朝著航空大國(guó)、強(qiáng)國(guó)的目標(biāo)邁進(jìn)。與此同時(shí),伴隨著工業(yè)化時(shí)期經(jīng)濟(jì)的迅速發(fā)展和產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整,作為交通運(yùn)輸業(yè)主要產(chǎn)業(yè)之一的航空運(yùn)輸業(yè),在發(fā)展的過程中即面臨著機(jī)遇,也受制于基礎(chǔ)設(shè)施建設(shè)、航空技術(shù)、空中管制、飛行安全、地面服務(wù)、無線電管理、突發(fā)事件及航空服務(wù)等眾多內(nèi)部因素制約,以及政治經(jīng)濟(jì)、社會(huì)文化等外部因素的制約。其中,稅收制度是航空運(yùn)輸業(yè)必須要面對(duì)的主要外部因素。 為了支持航空運(yùn)輸業(yè)的發(fā)展,國(guó)家相繼出臺(tái)了眾多優(yōu)惠政策。2012年1月份,“營(yíng)改增”改革在上海展開試點(diǎn),航空運(yùn)輸業(yè)也被納入試點(diǎn)范圍。此次試點(diǎn)改革重點(diǎn)強(qiáng)調(diào)完善全社會(huì)增值稅抵扣鏈條,理順行業(yè)發(fā)展關(guān)系,但航空運(yùn)輸業(yè)能否在此次試點(diǎn)中獲得稅收負(fù)擔(dān)減輕的收獲,政府稅收收入以及稅收征管又將受到怎樣的影響是需要我們重點(diǎn)關(guān)注及探討的問題。 本文主要采用了以下研究方法： (一)文獻(xiàn)研究法。通過查閱大量資料,對(duì)國(guó)內(nèi)外航空運(yùn)輸企業(yè)貨物勞務(wù)稅制度有了詳盡的了解,并且對(duì)目前國(guó)內(nèi)航空運(yùn)輸企業(yè)“營(yíng)改增”的相關(guān)研究成果進(jìn)行了總結(jié),從而發(fā)現(xiàn)現(xiàn)存研究中存在的問題、空白,明確自己的研究方向和研究重點(diǎn)。 (二)理論與實(shí)踐相結(jié)合的方法。體現(xiàn)在對(duì)航空運(yùn)輸業(yè)的發(fā)展與稅收政策相關(guān)性的分析,對(duì)我國(guó)航空運(yùn)輸業(yè)征收營(yíng)業(yè)稅的制度安排的梳理以及對(duì)于“營(yíng)改增”試點(diǎn)改革的概況介紹。 (三)定性與定量相結(jié)合的方法。體現(xiàn)在對(duì)航空運(yùn)輸業(yè)“營(yíng)改增”的影響分析,在對(duì)航空運(yùn)輸企業(yè)稅負(fù)的分析中,通過理論分析明確影響改革前后企業(yè)稅負(fù)變化的因素,對(duì)上市公司年報(bào)數(shù)據(jù)進(jìn)行定量分析,考查“營(yíng)改增”前后航空運(yùn)輸企業(yè)稅負(fù)的變化；在對(duì)政府稅收收入的影響分析中,利用投入產(chǎn)出表、中國(guó)稅務(wù)年鑒和中國(guó)統(tǒng)計(jì)年鑒中的數(shù)據(jù),運(yùn)用投入產(chǎn)出法對(duì)航空運(yùn)輸業(yè)“營(yíng)改增”后政府稅收收入總量的變化和結(jié)構(gòu)的變化進(jìn)行分析。 本文的總體框架采取“分析現(xiàn)狀——提出問題——給出對(duì)策”的思路展開。以航空運(yùn)輸業(yè)為研究對(duì)象,在整理分析航空運(yùn)輸業(yè)上市公司年報(bào)數(shù)據(jù)的基礎(chǔ)上,結(jié)合理論知識(shí)進(jìn)行研究。從我國(guó)航空運(yùn)輸業(yè)的發(fā)展現(xiàn)狀以及營(yíng)業(yè)稅征收情況開始,明確了我國(guó)航空運(yùn)輸業(yè)進(jìn)行“營(yíng)改增”改革的必要性及可行性,以定量分析的方法全面考察“營(yíng)改增”對(duì)航空運(yùn)輸企業(yè)、政府稅收收入以及稅收征管的影響,最終對(duì)試點(diǎn)政策提出改進(jìn)建議。 第一部分,導(dǎo)論。主要闡述了本文的選題背景及意義,對(duì)國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行梳理,明確了研究的思路和方法,總結(jié)本文的創(chuàng)新和不足之處。 第二部分,我國(guó)航空運(yùn)輸業(yè)的發(fā)展與稅收政策的相關(guān)性分析。主要闡述了航空運(yùn)輸業(yè)的發(fā)展?fàn)顩r以及對(duì)我國(guó)經(jīng)濟(jì)增長(zhǎng)的重要影響作用,說明航空運(yùn)輸業(yè)的健康發(fā)展與國(guó)民經(jīng)濟(jì)密切相關(guān),同時(shí)又可對(duì)國(guó)民經(jīng)濟(jì)產(chǎn)生良好影響。因此,扶植航空運(yùn)輸業(yè)發(fā)展,尤其是利用稅收手段合理確定航空運(yùn)輸業(yè)稅負(fù)、節(jié)約航空運(yùn)輸業(yè)經(jīng)營(yíng)成本、增強(qiáng)其競(jìng)爭(zhēng)優(yōu)勢(shì)顯得至關(guān)重要。 第三部分,我國(guó)航空運(yùn)輸業(yè)的稅收現(xiàn)狀。主要闡述了我國(guó)航空運(yùn)輸業(yè)現(xiàn)行的營(yíng)業(yè)稅政策以及航空運(yùn)輸業(yè)對(duì)于國(guó)家稅收的貢獻(xiàn),通過分析航空運(yùn)輸業(yè)征收營(yíng)業(yè)稅的稅收困境,說明航空運(yùn)輸業(yè)進(jìn)行“增營(yíng)改”改革是十分必要的。同時(shí),對(duì)“營(yíng)改增”試點(diǎn)改革進(jìn)行介紹,重點(diǎn)對(duì)航空運(yùn)輸企業(yè)“營(yíng)改增”取得的成效進(jìn)行考察。 第四部分,我國(guó)航空運(yùn)輸業(yè)“營(yíng)改增”的影響分析。主要從航空運(yùn)輸企業(yè)、政府稅收收入、稅收征管這三個(gè)方面,探討航空運(yùn)輸業(yè)“營(yíng)改增”過程中可能存在的問題。 第五部分,政策建議。針對(duì)前文分析得出的,航空運(yùn)輸業(yè)改征增值稅對(duì)航空運(yùn)輸企業(yè)、政府稅收收入以及稅收征管的影響提出了政策建議,期望對(duì)“營(yíng)改增”改革試點(diǎn)成功并逐步推向全國(guó)有所裨益。 本文的創(chuàng)新主要表現(xiàn)在：1、選題切入點(diǎn)精準(zhǔn)。目前,國(guó)內(nèi)針對(duì)航空運(yùn)輸業(yè)征收增值稅的研究還比較少,本文的選題切入點(diǎn)較為精準(zhǔn)。2、定量分析使用最新的數(shù)據(jù)。對(duì)航空運(yùn)輸業(yè)改革前后稅收負(fù)擔(dān)的計(jì)算在傳統(tǒng)指標(biāo)的基礎(chǔ)上進(jìn)行修正,使計(jì)算結(jié)果更科學(xué)、更準(zhǔn)確,結(jié)合最新的年報(bào)數(shù)據(jù)和計(jì)算方法對(duì)航空運(yùn)輸業(yè)“營(yíng)改增”改革前后的稅負(fù)變化進(jìn)行測(cè)算。 本文的不足之處主要是：1、能夠收集到的航空運(yùn)輸業(yè)的財(cái)務(wù)數(shù)據(jù)較為匱乏,主要通過現(xiàn)有的《中國(guó)統(tǒng)計(jì)年鑒》、《中國(guó)財(cái)政年鑒》、《中國(guó)稅務(wù)年鑒》、上市公司年報(bào)收集數(shù)據(jù)。2、改革后對(duì)于稅收征管的影響主要從理論方面進(jìn)行分析而缺少實(shí)證研究,主要原因還是無法獲得這方面的確切數(shù)據(jù)并受到個(gè)人理論水平的限制,未能從較深層次闡明問題。
[Abstract]:The development of the aviation industry and the national economy is closely related with the pulling effect of economic growth on the one hand the development of air transport industry; on the other hand, the air transport industry by effectively promote the upgrading of industrial structure and regional economic layout and improve overall economic efficiency and contribute to economic growth. But in the early development of the aviation industry. Small scale in our country, the actual capacity is relatively low, with the increasing of the air transport industry support, today, China's aviation industry has made remarkable achievements in all aspects of the aviation industry, the scale of significant growth, development and quality was good, to accelerate the pace of infrastructure construction. At present, China's aviation industry is developing with the high-speed trend, and towards the aviation big country, the goal of power forward. At the same time, along with the rapid development of industrialization during the period of economic and industrial structure adjustment, as As one of the major industries of transport air transport industry, in the process of development is facing opportunities, but also by the construction of infrastructure, aviation technology, air traffic control, flight safety, ground services, radio management, emergency and air services and many other internal factors, as well as political and economic, social and cultural constraints of external other factors. Among them, the tax system is the main external air transport industry must face.
In order to support the development of air transport industry, the state has issued many preferential policies for.2012 in January, "replacing business tax with value-added tax(VAT) reform in Shanghai pilot, air transport industry has also been included in the scope of the pilot. The pilot reform emphasizes the whole society to improve the chain of value-added tax, smoothing the relationship between the development of the industry, but the availability of air transport industry the tax burden in the pilot to reduce harvest, government revenue and tax administration and will be what kind of impact is we need to focus on and explore the problem.
This paper mainly adopts the following research methods:
(a) the literature research method. Through consulting a large number of data, a detailed understanding of the domestic and foreign air transport enterprises cargo service tax system, and relevant research results of domestic air transport enterprises "replacing business tax with value-added tax(VAT)" were summarized, so as to find the existing problems in the study, blank, clear their research direction and the focus of research.
(two) the combination of theory and practice. It is reflected in the analysis of the correlation between the development of air transport industry and the tax policy, the arrangement of the business tax system of China's air transport industry, and the introduction of the pilot reform of "camp to increase".
(three) combination of qualitative and quantitative methods. Reflected in the impact of the air transport industry "replacing business tax with value-added tax(VAT)" analysis, in the analysis of the air transport enterprise tax burden, through theoretical analysis of factors before and after the reform of corporate tax changes, quantitative analysis on the data of listed companies, to examine the change of replacing business tax with value-added tax(VAT) "before and after the air transport enterprise tax burden; in the analysis on the influence of government revenue, the input-output table, Chinese and Chinese tax Yearbook statistical yearbook data, using the input-output analysis method of change and structure of the government of the total tax revenue of the air transport industry" replacing business tax with value-added tax(VAT) ".
In this paper, the overall framework of "analysis -- the status quo of putting forward the question, gives the countermeasure" ideas. In aviation industry as the research object, based on the annual data analysis of air transport industry listed companies, combined with theoretical knowledge of research. Starting from the current development of China's air transport industry and business tax collection, clear China's air transport industry "replacing business tax with value-added tax(VAT)" reform of the necessity and feasibility for quantitative analysis method of comprehensive study of "replacing business tax with value-added tax(VAT) of aviation transportation enterprises, government tax revenue and the tax effect, the final recommendations for improvement of the pilot policy.
The first part is introduction. It mainly expounds the background and significance of this topic, sort out the research status at home and abroad, clarify the research ideas and methods, and summarize the innovation and shortcomings of this paper.
The second part, analysis of the correlation between the development of China's aviation industry and tax policy. Mainly expounds the development situation of the air transport industry and the important influence of China's economic growth, healthy development of national economy and that of the air transport industry are closely related, but also can produce a good effect on the national economy. Therefore, the development of construction the air transport industry, especially the use of tax measures to reasonable tax air transport industry to determine the operating costs, saving the air transport industry, enhance its competitive advantage is very important.
The third part, the tax status of China's aviation industry. Mainly expounds China's aviation industry business tax policy and the aviation industry for tax revenue, the tax analysis on the dilemma of aviation transportation business tax, the "air transport industry to increase the camp" reform is very necessary., "replacing business tax with value-added tax(VAT)" pilot reform are introduced, focusing on the investigation results of aviation transportation enterprises "replacing business tax with value-added tax(VAT)".
The fourth part is the analysis of the impact of "camp to increase" in China's air transport industry. It mainly discusses the possible problems in the process of "camp to increase" in the three aspects of air transport enterprises, government revenue and tax collection and management.
The fifth part, policy suggestions. According to the above analysis, the air transport industry to change vat of aviation transportation enterprises, government tax revenues and tax administration put forward policy suggestions and expectations about replacing business tax with value-added tax(VAT) reform success and gradually to the national benefit.
The innovation of this thesis lies in: 1, the topic point precision. At present, the research on the domestic aviation industry value added tax is still relatively small, this paper starting point.2 is more precise, quantitative analysis using the latest data. The aviation industry reform of tax burden calculation based on traditional index on correction, make the results more scientific, more accurate, with annual data and the calculation method of the new tax changes before and after the air transport industry "replacing business tax with value-added tax(VAT) reform measure.
The inadequacies of this article are: 1, financial data can be collected from the air transport industry is scarce, mainly through the existing statistical yearbook Chinese < >, < > < Chinese finance Yearbook, Chinese tax Yearbook >, the annual report of listed companies to collect data for.2, after the reform of tax collection effect mainly from the aspects of theory analysis but the lack of empirical research, the main reason is unable to obtain the exact data in this area and by the theory of individual level, not in depth to clarify the problem.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F562.3

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本文編號(hào)：1620250