本文選題：鐵路運(yùn)輸企業(yè) + 增值稅��； 參考：《北京交通大學(xué)》2013年碩士論文

【摘要】：2011年下半年開始,國(guó)家啟動(dòng)了營(yíng)業(yè)稅改革,率先在上海交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)試點(diǎn)營(yíng)業(yè)稅改征增值稅,2013年7月1日起將在全國(guó)推行。在本次交通運(yùn)輸業(yè)改革試點(diǎn)中,由于鐵路運(yùn)輸企業(yè)的特殊性,不能割裂單純以區(qū)域?yàn)閱卧M(jìn)行試點(diǎn),故不在本次的改革試點(diǎn)范圍內(nèi)。但是,鐵路運(yùn)輸企業(yè)的營(yíng)業(yè)稅改革將是此次營(yíng)業(yè)稅改征增值稅的重要組成部分,國(guó)家也數(shù)次強(qiáng)調(diào)了適時(shí)將鐵路運(yùn)輸納入行業(yè)試點(diǎn)范圍內(nèi)。在這樣的背景下,本文研究鐵路運(yùn)輸企業(yè)實(shí)施增值稅的影響具有重要的現(xiàn)實(shí)意義。 文章借鑒了國(guó)外交通運(yùn)輸業(yè)的經(jīng)驗(yàn)和啟示,詳細(xì)分析了我國(guó)鐵路運(yùn)輸業(yè)改征增值稅面臨的特殊問(wèn)題,對(duì)具體的稅制要素和操作模式進(jìn)行了周詳?shù)目紤]和謹(jǐn)慎的設(shè)計(jì),更沿襲試點(diǎn)辦法和行業(yè)特點(diǎn)提出了稅收優(yōu)惠的政策建議,隨后研究了稅制改革后可能帶來(lái)的問(wèn)題和應(yīng)對(duì)措施,最后從促進(jìn)行業(yè)發(fā)展的角度提出了政策建議。 本文認(rèn)為在我國(guó)結(jié)構(gòu)性減稅的大背景下,適時(shí)將鐵路運(yùn)輸由征收營(yíng)業(yè)稅改為征收增值稅,能夠完善我國(guó)增值稅鏈條,增強(qiáng)鐵路運(yùn)輸企業(yè)活力,促進(jìn)其他行業(yè)的發(fā)展。但由于鐵路運(yùn)輸業(yè)的體制改革剛剛開始,稅改過(guò)程應(yīng)慎之又慎,鑒于鐵路運(yùn)輸主干的地位,應(yīng)極力避免重復(fù)納稅和稅負(fù)增加的負(fù)面效應(yīng),最大限度地減少對(duì)鐵路運(yùn)輸生產(chǎn)現(xiàn)有管理體制的沖擊。
[Abstract]:Since the second half of 2011, the state has initiated the business tax reform, taking the lead in the Shanghai transportation industry and some modern service industries to change the business tax to value added tax (VAT), which will be implemented in the whole country from July 1, 2013. Because of the particularity of the railway transportation enterprises, it is not within the scope of the pilot reform of this reform because of the particularity of the reform of the transportation and transportation industry, which can not separate the region as the unit to carry out the pilot. However, the reform of business tax of railway transportation enterprises will be an important part of the business tax reform and the state has emphasized several times that the railway transportation should be included in the pilot scope of the industry. In this context, it is of great practical significance to study the impact of value-added tax on railway transportation enterprises. This paper analyzes in detail the special problems faced by China's railway transportation industry in changing the value added tax, and makes a thorough consideration and careful design of the specific tax system elements and operation mode. Following the pilot scheme and industry characteristics, the paper puts forward policy recommendations on tax preferences, and then studies the problems and countermeasures that may arise after the tax reform. Finally, some policy suggestions are put forward from the angle of promoting the development of the industry. Under the background of the structural tax reduction in our country, this paper holds that the railway transportation should be changed from a business tax to a value-added tax at the right time, which can perfect the value-added tax chain in our country. Enhance the vitality of railway transport enterprises and promote the development of other industries. However, since the reform of the railway transportation system has just begun, the tax reform process should be extremely cautious. In view of the status of the railway transport trunk, every effort should be made to avoid the negative effects of repeated taxation and tax burden increase. To minimize the impact on the existing management system of railway transportation production.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F532.6;F812.42

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