【摘要】：航空運輸企業(yè)作為本次“營改增”的試點企業(yè),改革對航空公司產(chǎn)生了重要的影響。本文以東方航空公司作為案例分析對象,主要考慮首先東方航空公司具備航空公司的代表性,其經(jīng)營方式代表了國內(nèi)航空公司的現(xiàn)狀,財務(wù)管理方式反映了國內(nèi)其他航空公司的一般特點,對于反映“營改增”對航空運輸企業(yè)財務(wù)管理的影響具有代表性；其次東方航空作為在上海證券交易所公開上市的上市企業(yè),公司公告和財務(wù)報告真實、公開,可以作為本文論述和數(shù)據(jù)分析的來源,有利于研究工作；最后,東方航空公司注冊地在上海,上海是“營改增”的試點地區(qū)且改革滿一年,可以充分反映“營改增”對公司產(chǎn)生的影響。 航空公司的經(jīng)營特征有別于其他公司,有自己的特點。航空公司多為經(jīng)營地域廣泛、組織結(jié)構(gòu)龐大、服務(wù)范圍廣大的大型企業(yè)。其涉及的服務(wù)包括航空運輸服務(wù)、有形動產(chǎn)租賃服務(wù)、航空維修服務(wù)、物流輔助服務(wù)以及代理服務(wù)等眾多服務(wù)類別,適用6%、11%、17%多檔稅率。在市場營銷方面,航空公司形成了以票務(wù)代理為主要銷售渠道、公司直銷為輔的營銷模式,航空公司向票務(wù)代理支付傭金構(gòu)成其主要銷售費用,航空公司通過中國航信BSP系統(tǒng)出票并支付手續(xù)費。在經(jīng)營成本方面,航空公司作為資本密集型企業(yè),存在大量經(jīng)營成本和較低的毛利率：航空油料、飛機起降、餐食供應(yīng)、職工薪酬、發(fā)動機和高值周轉(zhuǎn)件折舊、維修支出和經(jīng)營租賃費用是成本的主要構(gòu)成項目；在成本結(jié)構(gòu)中,航空油料、飛機起降、餐食供應(yīng)、融資租賃費用都是可以取得進項稅專用發(fā)票的成本項目,約占總成本的70%,而職工薪酬、折舊不能取得增值稅進項稅發(fā)票,不能抵扣銷項稅。航空公司為了擴展融資渠道,增加融資金額和降低融資成本,融資租賃成為航空公司的主要融資和引進飛機的主要方式。融資租賃通常是由航空公司、出租方、融資方、飛機制造商、擔(dān)保受托方等通過合同契約共同完成整個業(yè)務(wù)。 為應(yīng)對“營改增”對航空公司的影響,航空公司財務(wù)管理方面應(yīng)該采取應(yīng)對措施。在銷售環(huán)節(jié),航空公司采取各種銷售方式和結(jié)算方式,主要的銷售方式有商業(yè)折扣、銷售折扣、銷售折讓、常旅客計劃等,航空公司通常采用直接收款、委托收款、托收承付、賒銷或分期收款、預(yù)收款銷售、委托代銷等結(jié)算方式,各種銷售方式和結(jié)算方式的計稅基礎(chǔ)和應(yīng)稅時間不同,航空公司應(yīng)深入分析每種銷售方式和結(jié)算方式的計稅基礎(chǔ)和應(yīng)稅時間,這利于航空公司制定最優(yōu)的營銷策略。由于繳納增值稅,航空公司應(yīng)該在銷售環(huán)節(jié)制定發(fā)票管理規(guī)定,比如增值稅專用發(fā)票的領(lǐng)購和填開的管理制度、規(guī)范專用發(fā)票責(zé)任人的權(quán)利責(zé)任,加強內(nèi)部監(jiān)督措施,航空公司也要在銷售環(huán)節(jié)進行增值稅銷項稅額的財務(wù)核算,財務(wù)部門應(yīng)制定符合會計準(zhǔn)則的財務(wù)核算流程。在采購環(huán)節(jié),航空公司應(yīng)分析采購環(huán)節(jié)可抵扣的進項稅,以東方航空公司2011年的利潤表中收入、成本、費用為依據(jù)模擬測試營業(yè)稅改增值稅對凈利潤的影響表明營改增對航空公司凈利潤有積極的影響。
[Abstract]:As the pilot enterprise of this "business-to-increase" project, the reform of air transport enterprises has an important impact on the airlines. This paper takes the Eastern Airlines as a case study, mainly considering that the Eastern Airlines is representative of the airlines, and its operation mode represents the status quo of the domestic airlines, and the financial management mode is counter-productive. Reflecting the general characteristics of other domestic airlines, it is representative to reflect the impact of "business change and increase" on the financial management of air transport enterprises; secondly, as a listed company listed on the Shanghai Stock Exchange, China Eastern Airlines'announcements and financial reports are true and open, which can be used as the source of this paper and data analysis. Finally, China Eastern Airlines is registered in Shanghai, Shanghai is the pilot area of "business to increase" and the reform lasts for one year, which can fully reflect the impact of "business to increase" on the company.
The operating characteristics of airlines are different from those of other companies and have their own characteristics. Airlines are mostly large-scale enterprises with a wide range of operating areas, a large organizational structure and a wide range of services. In terms of marketing, airlines have formed a marketing model with ticket agents as the main sales channel and direct sales as the supplement. The airlines pay commissions to ticket agents to constitute their main sales expenses. The Airlines issue tickets through China Airlines BSP system and pay handling fees. As a capital-intensive enterprise, airlines have a large number of operating costs and low gross margins: aviation fuel, aircraft take-off and landing, food supply, employee compensation, depreciation of engines and high-value turnover parts, maintenance expenditure and operating rental costs are the main components of the cost; in the cost structure, aviation fuel, aircraft take-off and landing, food supply, Financing lease fees are all cost items that can obtain the special invoice of input tax, accounting for about 70% of the total cost, while employees'salary and depreciation can not obtain the invoice of input tax of value-added tax and can not deduct the item tax. Financing leases are usually performed by airlines, lessors, financiers, aircraft manufacturers, guaranteed trustees, etc. through contract contracts.
In order to cope with the impact of "business change" on airlines, airlines should take measures in financial management. In the sales process, Airlines adopt a variety of sales and settlement methods. The main sales methods are commercial discounts, sales discounts, sales discounts, frequent passenger plans, etc. Airlines usually use direct collection, entrusted. Accounting methods such as collection, acceptance, sale on credit or by installments, sales with advance receipts, Commission and consignment, and the tax basis and tax payable time of various sales and settlement methods are different. The airlines should analyze the tax basis and tax payable time of each sales and settlement method in depth, which is helpful for the airlines to formulate the best marketing strategy. In the payment of VAT, airlines should formulate invoice management regulations in the sales link, such as the management system for the purchase and filling out of VAT invoices, standardize the rights and responsibilities of the responsible persons for special invoices, strengthen internal supervision measures, and the airlines should also carry out the financial accounting of VAT sales tax in the sales link. In the purchasing process, the airlines should analyze the deductible input tax in the purchasing process. Based on the income, cost and expense of Oriental Airlines in the profit statement of 2011, the paper simulates and tests the effect of business tax reform on the net profit of the airlines. The results show that the increase of business tax has a positive effect on the net profit of the airlines. Ringing.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F562.6;F812.42

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本文編號：2223802