本文選題：營業(yè)稅 + 增值稅��； 參考：《上海交通大學(xué)》2013年碩士論文

【摘要】：營業(yè)稅改征增值稅是我國“十二五”期間財(cái)稅體制改革的重要內(nèi)容，是繼增值稅轉(zhuǎn)型改革之后又一次重大的稅制改革。營業(yè)稅改征增值稅改革，是完善稅制的需要，也是發(fā)展第三產(chǎn)業(yè)，推動(dòng)我國經(jīng)濟(jì)增長方式轉(zhuǎn)變和產(chǎn)業(yè)升級的需要。營業(yè)稅改征增值稅的目標(biāo)是要消除重復(fù)征稅，降低企業(yè)稅負(fù)。交通運(yùn)輸行業(yè)是國民經(jīng)濟(jì)中的重要基礎(chǔ)行業(yè)，也是本次營業(yè)稅改征增值稅率先進(jìn)行試點(diǎn)的行業(yè)。本文將根據(jù)營業(yè)稅改增值稅試點(diǎn)方案的政策內(nèi)容，研究營業(yè)稅改增值稅對交通運(yùn)輸企業(yè)的稅負(fù)、盈利能力和財(cái)務(wù)報(bào)表等方面的影響，并總結(jié)營業(yè)稅改增值稅在交通運(yùn)輸行業(yè)試點(diǎn)所取得的成績和存在的問題。 本文分共為四個(gè)部分。第一章導(dǎo)論將討論本文選題的背景，研究的目的和意義，內(nèi)容與方法，以及研究取得的成果和存在的不足。第二章將在介紹營業(yè)稅和增值稅的基礎(chǔ)上，探討目前兩稅并行的情況下帶來的問題和營業(yè)稅改征增值稅的意義。第三章在介紹了本次營業(yè)稅改征增值稅的政策內(nèi)容之后，，分別利用投入產(chǎn)出表提供的行業(yè)數(shù)據(jù)進(jìn)行分析測算和利用交通運(yùn)輸行業(yè)的上市公司財(cái)務(wù)數(shù)據(jù)和年報(bào)進(jìn)行實(shí)證研究，討論營業(yè)稅改增值稅對交通運(yùn)輸企業(yè)的流轉(zhuǎn)稅、總稅負(fù)、凈利潤、每股收益和凈資產(chǎn)收益率的影響。并討論了營業(yè)稅改征增值稅對交通運(yùn)輸企業(yè)財(cái)務(wù)報(bào)表所帶來的影響。第四章將總結(jié)營業(yè)稅改征增值稅在交通運(yùn)輸行業(yè)試點(diǎn)的成效和問題。
[Abstract]:The VAT is an important part of the reform of the fiscal and tax system during the "12th Five-Year" period in China. It is another important tax reform after the transformation and reform of the value-added tax. The reform of the VAT is the need to improve the tax system. It is also the need to develop the third industry and promote the transformation of the mode of economic growth and the upgrading of the industry. The goal of the tax levy on VAT is to eliminate the repeated tax and reduce the tax burden of the enterprise. The transportation industry is an important basic industry in the national economy. It is also an industry which is first carried out by the value-added tax rate of the business tax reform. This article will study the value added tax on the business tax reform and carry out the traffic transportation according to the policy content of the VAT pilot scheme. The impact of the tax burden, profitability and financial statements of the enterprises, and to summarize the achievements and problems of the VAT in the pilot of the transportation industry.
The first chapter is divided into four parts. The first chapter will discuss the background of this topic, the purpose and significance of the study, the contents and methods, and the achievements and shortcomings of the study. The second chapter will discuss the problems brought by the current two tax parallel conditions and the VAT on the business tax levy on the basis of introducing the business tax and the value-added tax. The third chapter, after introducing the policy content of the VAT, uses the industry data provided by the input-output table to analyze and calculate and use the financial data and annual report of the listed companies in the transportation industry to carry out an empirical study, and discuss the turnover tax and total tax burden of the business tax reform increase tax on the transportation enterprises. The influence of net profit, earnings per share and return on net assets is discussed. The effect of VAT on the financial statements of traffic and transportation enterprises is discussed. The fourth chapter will summarize the effect and problems of VAT in the pilot of the transportation industry.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F512.6

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