【摘要】：自1994年我國實(shí)行分稅制改革以來，逐步確立了以所得稅和流轉(zhuǎn)稅并重的雙主體稅種模式，其中，流轉(zhuǎn)稅又規(guī)定增值稅和營業(yè)稅并存。雖然2009年提出的將我國增值稅由生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅為我國在流轉(zhuǎn)稅制的改革進(jìn)程上邁出了關(guān)鍵的一步，但這一改革仍沒有打破兩稅并行的格局。增值稅和營業(yè)稅的同時(shí)存在不僅造成了對(duì)企業(yè)的重復(fù)征稅，增加了企業(yè)的納稅負(fù)擔(dān)，更重要的是割裂了增值稅的抵扣鏈條，不利于發(fā)揮稅收的中性作用。因此，如何打破兩稅并行的局面，完善我國流轉(zhuǎn)稅制的發(fā)展得到了越來越多學(xué)者的重視。多數(shù)學(xué)者認(rèn)為，要實(shí)現(xiàn)稅收的中性原則，完善增值稅的抵扣鏈條，唯一的辦法就是將營業(yè)稅與增值稅合并，最終實(shí)現(xiàn)貨物與勞務(wù)的一體化。2011年11月16日財(cái)政部和國家稅務(wù)總局發(fā)布了經(jīng)國務(wù)院同意的《營業(yè)稅改征增值稅試點(diǎn)方案》，，明確規(guī)定從2012年1月1日起，在上海市對(duì)交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)開展?fàn)I業(yè)稅改征增值稅試點(diǎn)方案，并計(jì)劃逐步擴(kuò)大至全國，這一《試點(diǎn)辦法》的推行將是我國稅制改革史上又一里程碑式的決定。 《試點(diǎn)辦法》之所以將交通運(yùn)輸業(yè)作為改革的先行行業(yè)最主要的還是由交通運(yùn)輸業(yè)特有的外部性和公共性的特征決定的。交通運(yùn)輸業(yè)作為國民經(jīng)濟(jì)發(fā)展的基礎(chǔ)行業(yè)，與現(xiàn)行增值稅所涉及的行業(yè)有著密切的關(guān)系。將交通運(yùn)輸業(yè)納入增值稅的征收范圍之內(nèi)，不僅有利于建立與現(xiàn)代市場經(jīng)濟(jì)體制相適應(yīng)的流轉(zhuǎn)稅制度，同時(shí)也有利于促進(jìn)我國企業(yè)在國際上的市場競爭力，而在眾多交通運(yùn)輸業(yè)中，航空業(yè)又具有做過國民經(jīng)濟(jì)發(fā)展的重要行業(yè)又具有典型的行業(yè)特性。因此本文特選取已成功在上海上市的（600115)東方航空公司2012年的具體具體財(cái)務(wù)數(shù)據(jù)進(jìn)行模擬測算，以得出將營業(yè)稅改征增值稅之后對(duì)對(duì)該公司的稅收負(fù)擔(dān)及凈利潤會(huì)產(chǎn)生怎樣的影響，并針對(duì)當(dāng)前改革的現(xiàn)狀，對(duì)企業(yè)提出相應(yīng)的完善建議，使得該企業(yè)更加合理、有效、最大化的利用現(xiàn)有的改革政策。
[Abstract]:Since the implementation of the tax sharing reform in China in 1994, a two-subject tax model has been gradually established in which both income tax and turnover tax are given equal emphasis. Among them, turnover tax stipulates the coexistence of value-added tax and business tax. Although the change of value-added tax from production-type value-added tax to consumption-oriented value-added tax proposed in 2009 is a key step in the reform of China's circulation tax system, the reform has not broken the pattern of two taxes parallel. The existence of both value-added tax and business tax not only causes the repeated taxation of enterprises and increases the tax burden of enterprises, but also breaks the chain of deduction of value-added tax, which is not conducive to giving full play to the neutral role of tax. Therefore, more and more scholars pay more and more attention to how to break the parallel situation of two taxes and improve the development of our country's circulation tax system. Most scholars believe that the only way to realize the neutral principle of taxation and to improve the value-added tax deduction chain is to combine business tax with value-added tax. On November 16, 2011, the Ministry of Finance and the State Administration of Taxation issued the "Business tax Reform VAT pilot Program" approved by the State Council, which clearly stipulates that from January 1, 2012, In Shanghai, the pilot scheme of business tax reform and value-added tax collection in Shanghai is planned to be extended to the whole country. The implementation of this "pilot method" will be another milestone decision in the history of tax reform. The main reason why the transportation industry is regarded as the leading industry of reform is the characteristic of externality and publicity. As the basic industry of national economy development, transportation industry is closely related to the current value-added tax industry. Bringing the transportation industry into the scope of VAT collection is not only conducive to the establishment of a turnover tax system adapted to the modern market economy system, but also conducive to promoting the competitiveness of our enterprises in the international market. In many transportation industry, aviation industry also has the important industry which has done the national economy development and has the typical industry characteristic. Therefore, this paper selects the specific financial data of (600115) Eastern Airlines, which has been successfully listed in Shanghai, to be simulated and calculated in 2012. In order to get the influence of the business tax on the tax burden and net profit of the company, and in view of the current situation of the reform, put forward the corresponding suggestions to improve the enterprise, make the enterprise more reasonable and effective. Maximize the use of existing reform policies.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F562.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 肖興祥;;營業(yè)稅改征增值稅對(duì)交通運(yùn)輸企業(yè)的稅負(fù)影響[J];財(cái)會(huì)月刊;2012年16期

2 施文潑;賈康;;增值稅“擴(kuò)圍”改革與中央和地方財(cái)政體制調(diào)整[J];財(cái)貿(mào)經(jīng)濟(jì);2010年11期

3 安體富;;增值稅轉(zhuǎn)型改革在全國推行的幾點(diǎn)思考[J];財(cái)政監(jiān)督;2008年20期

4 李國華;;增值稅及營業(yè)稅兩稅合并問題研究[J];財(cái)政監(jiān)督;2012年05期

5 國家稅務(wù)總局課題組;劉佐;靳東升;龔輝文;;借鑒國際經(jīng)驗(yàn) 進(jìn)一步優(yōu)化中國中長期稅制結(jié)構(gòu)[J];財(cái)政研究;2009年05期

6 王政;對(duì)我國增值稅制度改革的一點(diǎn)思考[J];當(dāng)代財(cái)經(jīng);2003年10期

7 易潤林,毛建軍;交通運(yùn)輸業(yè)、建筑業(yè)改征增值稅淺探[J];湖北財(cái)稅;2002年07期

8 洪禮國;;民航運(yùn)輸業(yè)營業(yè)稅改增值稅存在問題及對(duì)策[J];當(dāng)代經(jīng)濟(jì);2012年18期

9 徐曼麗;;營改增對(duì)航空運(yùn)輸企業(yè)的財(cái)務(wù)影響及對(duì)策[J];財(cái)會(huì)月刊;2012年32期

10 平新喬;梁爽;郝朝艷;張海洋;毛亮;;增值稅與營業(yè)稅的福利效應(yīng)研究[J];經(jīng)濟(jì)研究;2009年09期

本文編號(hào)：2382889