本文選題：航空運(yùn)輸業(yè) + 營改增　； 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：2012年1月1日,作為首個試點(diǎn)地區(qū),上海啟動了“營改增”改革。從2012年8月1日一直到年底,將部分現(xiàn)代服務(wù)業(yè)營業(yè)稅和交通運(yùn)輸業(yè)營業(yè)稅改征增值稅的范圍,擴(kuò)大至10個省市,它們是北京、天津、廈門、深圳、江蘇、浙江、安徽、福建、湖北和廣東。從2016年5月1日開始,全方位推行營改增,試點(diǎn)范圍增加到房地產(chǎn)行業(yè)、建筑行業(yè)、生活服務(wù)業(yè)、金融行業(yè),并且將所有的企業(yè)新增的不動產(chǎn),其所含增值稅并入抵扣范圍。本文將航空運(yùn)輸業(yè)6家上市公司的數(shù)據(jù)作為基礎(chǔ),以2012年的“營改增”試點(diǎn)前后相關(guān)稅收政策變化作為考察點(diǎn),研究營改增對航空運(yùn)輸業(yè)的上市公司稅負(fù)影響,并提出了促進(jìn)我國航空運(yùn)輸業(yè)的稅收政策優(yōu)化建議。測算和分析“營改增”對相關(guān)經(jīng)濟(jì)主體的稅負(fù)的影響,對于航空運(yùn)輸企業(yè)經(jīng)濟(jì)行為的合理選擇以及行業(yè)增值稅制度的進(jìn)一步完善等都具有重要的現(xiàn)實意義。運(yùn)用航空運(yùn)輸業(yè)上市公司的數(shù)據(jù)測算后發(fā)現(xiàn),企業(yè)改征增值稅后稅收負(fù)擔(dān)明顯減少。根據(jù)六大航空公司的年報數(shù)據(jù),測算了從2008年到2011年每一年“營改增”前后整體稅負(fù),發(fā)現(xiàn)六大航空公司稅負(fù)每年均有降低;且確實使六大航空公司的應(yīng)交稅費(fèi)從2012年到2015年每一年與2011年相比都呈現(xiàn)一定程度的下降。其中,中國航空公司稅費(fèi)下降幅度最大,2012年下降幅度高達(dá)83.85%。隨著2016年在全國范圍內(nèi)全面實行“營改增”,航空運(yùn)輸業(yè)的可抵扣范圍增加,稅收負(fù)擔(dān)進(jìn)一步降低,由此可見“營改增”的減稅作用。航空運(yùn)輸業(yè)“營改增”過程中還存在一些問題。比較主要的問題有:部分企業(yè)稅務(wù)負(fù)擔(dān)加重、匯總納稅面臨困境、固定資產(chǎn)抵稅給財政帶來很大壓力、“營改增”后對運(yùn)輸發(fā)票管理提出新要求。針對航空運(yùn)輸業(yè)“營改增”政策目前存在的不足,建議從以下方面優(yōu)化:完善航空運(yùn)輸業(yè)營改增政策的建議;深化分稅制改革;完善稅收征管制度。本文的創(chuàng)新點(diǎn)在于已有的關(guān)于“營改增”針對航空運(yùn)輸行業(yè)影響的研究較少并不夠精致,該文對“營改增”針對航空運(yùn)輸行業(yè)的上市公司稅負(fù)的影響進(jìn)行了細(xì)致深入的測算和分析,從促進(jìn)行業(yè)發(fā)展的角度出發(fā),提出了稅收政策優(yōu)化建議。
[Abstract]:January 1, 2012, as the first pilot area, Shanghai launched the "camp change increase" reform. From August 1, 2012 to the end of the year, the scope of the business tax on some modern services and the business tax of the transportation industry has been extended to 10 provinces and cities, namely, Beijing, Tianjin, Xiamen, Shenzhen, Jiangsu, Zhejiang, Anhui, Fujian, Hubei and Guangdong. Starting from May 1, 2016, the pilot scope will be expanded to the real estate industry, construction industry, life service industry and financial industry, and the value-added tax of all new real estate enterprises will be incorporated into the deductible scope. Based on the data of 6 listed companies in the air transport industry, this paper takes the changes of tax policy before and after the pilot project of "Business Reform" in 2012 as the inspection point to study the impact of the increase on the tax burden of the listed companies in the air transport industry. The paper also puts forward some suggestions to optimize the tax policy of China's air transport industry. It is of great practical significance to measure and analyze the influence of "business transformation and increase" on the tax burden of relevant economic entities, which is of great practical significance for the rational choice of economic behavior of air transport enterprises and the further improvement of value-added tax system in the industry. By using the data of listed companies in air transport industry, it is found that the tax burden is obviously reduced after the enterprises change to value added tax (VAT). According to the annual report data of the six major airlines, the overall tax burden before and after the "camp change increase" in each year from 2008 to 2011 is calculated, and it is found that the tax burden of the six major airlines has been reduced every year. And it does make the six major airlines pay taxes and fees from 2012 to 2015 each year compared with 2011 has shown a degree of decline. Among them, China Airlines tax and fee decline is the largest, in 2012 as high as 83.85 percent. With the implementation of "camp reform and increase" nationwide in 2016, the deductible range of air transportation industry increases and the tax burden is further reduced, so it can be seen that the tax reduction effect of "camp reform increase". There are still some problems in the process of air transportation industry. The main problems are: the tax burden of some enterprises is increased, the tax collection is faced with difficulties, the tax credit of fixed assets brings great pressure to the finance, and the management of transportation invoice is put forward after the management of transportation invoice is increased. In view of the deficiency of the policy of "changing and increasing" in air transportation industry, it is suggested to optimize the policy from the following aspects: to perfect the policy of reform of air transportation industry, to deepen the reform of tax distribution system, and to perfect the system of tax collection and management. The innovation of this paper lies in the fact that the existing researches on the impact of "business transformation and increase" on the air transport industry are not exquisite enough. This paper makes a detailed calculation and analysis of the impact of "business transformation and increase" on the tax burden of listed companies in the air transport industry, and puts forward some suggestions for the optimization of tax policy from the perspective of promoting the development of the industry.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F560.68;F562

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