發(fā)布時間：2018-03-07 12:56

  本文選題：營改增　切入點：公路運輸企業(yè)　出處：《遼寧大學》2017年碩士論文　論文類型：學位論文

【摘要】：目前,國內(nèi)各行業(yè)已經(jīng)進行了全面的營業(yè)稅改增值稅改革。自2012年在上海開始實行“營改增”以來,交通運輸業(yè)的“營改增”至今已執(zhí)行了 5年多,改革的效應(yīng)應(yīng)該也開始凸顯。公路運輸業(yè)作為交通運輸業(yè)的重要子行業(yè),是國家經(jīng)濟發(fā)展的重要動力,對于推動經(jīng)濟的發(fā)展有至關(guān)重要的作用。公路運輸業(yè)是連接各行各業(yè)的紐帶,公路運輸業(yè)稅負的變動不僅影響到其本身的發(fā)展,對于其上游和下游的各個行業(yè)的生產(chǎn)經(jīng)營也會產(chǎn)生影響。所以對于公路運輸企業(yè)營業(yè)稅改增值稅之后的稅負影響研究是非常有意義的。JX公司作為我國為數(shù)不多公路運輸業(yè)的上市公司之一,其主要業(yè)務(wù)就是客運、貨運業(yè)務(wù),很具有代表性,具有很高的研究價值。本文主要分為四個部分。緒論中主要介紹了論文的研究背景及意義,明確了研究思路與方法、總結(jié)了本文創(chuàng)新點與不足之處,論述了我國公路運輸業(yè)在國民經(jīng)濟和社會發(fā)展中的重要地位。第一部分,重點介紹JX公司的現(xiàn)狀。由于本文主要研究“營改增”對公路運輸業(yè)稅收負擔率的影響,所以對公路運輸業(yè)的發(fā)展現(xiàn)狀進行了具體的分析。主要論述了公路運輸業(yè)的行業(yè)特點、經(jīng)營情況和和改革前后的涉稅情況;第二部分,基于JX公司的稅負測算分析。主要是對具體JX公司年度報告中披露的財務(wù)數(shù)據(jù)進行分析,通過對稅制改革前后兩種結(jié)果的比較,得出“營改增”對稅負的影響。根據(jù)JX公司2012年至2015年的財務(wù)數(shù)據(jù)進行測算,從流轉(zhuǎn)稅、所得稅、總體稅負這三個方面入手,并從橫向——改革前與改革后和縱向——各年間實際情況兩方面比較稅負的變化,并對變化的原因進行具體分析;第三部分,JX公司在“營改增”之后面臨的問題。根據(jù)第二部分中對“營改增”之后公路運輸業(yè)稅負的變動以及其原因的分析,結(jié)合JX公司的現(xiàn)狀總結(jié)出JX公司在“營改增”之后面臨的問題;第四部分,JX公司對于“營改增”的應(yīng)對措施。針對前文分析得出“營改增”之后JX公司面臨的問題,從JX公司的角度,結(jié)合JX公司自身的情況,有針對性的提出JX公司應(yīng)對“營改增”、在“營改增”中發(fā)展自己的措施。
[Abstract]:At present, various industries in China have carried out comprehensive business tax reform and value-added tax reform. Since 2012, the "business reform and increase" has been carried out in the transportation industry for more than five years since the implementation of "business reform and increase" in Shanghai. The effect of the reform should also begin to be highlighted. As an important sub-industry of the transportation industry, the highway transport industry is an important driving force for the national economic development. Road transportation is the link between various industries. The change of tax burden of highway transportation not only affects its own development, but also plays an important role in promoting economic development. For its upstream and downstream of the production and operation of various industries will also have an impact. So for road transport enterprises business tax after the VAT tax impact study is very meaningful. JX company as a small number of companies in our country. One of the listed companies in the road transport industry, The main business is passenger transport and freight transport, which is representative and has high research value. This paper is mainly divided into four parts. The introduction mainly introduces the research background and significance of the paper, and clarifies the research ideas and methods. This paper summarizes the innovation and deficiency of this paper, and discusses the important position of the highway transportation industry in the national economy and social development. The present situation of JX Company is introduced emphatically. Because this paper mainly studies the influence of "business transformation and increase" on the tax burden rate of highway transportation industry, it makes a concrete analysis on the development status of highway transportation industry, and mainly discusses the characteristics of highway transportation industry. The second part, based on the tax burden calculation and analysis of JX Company, mainly analyzes the financial data disclosed in the specific annual report of JX Company, and compares the two results before and after the tax reform. According to the financial data of JX Company from 2012 to 2015, it is estimated from the three aspects of turnover tax, income tax and overall tax burden. The change of tax burden is compared from the actual situation before and after the reform and after the reform in each year, and the causes of the change are analyzed concretely. The third part is about the problems that JX Company is facing after "Operation change and increase". According to the analysis of the change of tax burden of highway transportation industry and its reasons in the second part, Combined with the present situation of JX Company, it summarizes the problems that JX Company faces after "Operation change and increase", 4th part of JX Company's response measures to "Operation change and increase". According to the above analysis, the problems facing JX Company after "Operation change and increase" are obtained. From the point of view of JX Company, combined with the situation of JX Company itself, this paper puts forward the measures that JX Company should take to "reform and increase the operation" and develop its own measures in the course of "Business Reform and increase".
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F542.6;F540.58

【參考文獻】

相關(guān)期刊論文 前10條

1 劉欣欣;;關(guān)于交通運輸業(yè)“營改增”稅制改革的思考[J];金融經(jīng)濟;2016年12期

2 李偉;李衛(wèi)平;;營改增對交通運輸業(yè)上市公司稅負和財務(wù)的影響研究[J];上海經(jīng)濟研究;2016年01期

3 朱云;;營改增對交通運輸業(yè)的影響及對策分析[J];財經(jīng)界(學術(shù)版);2015年22期

4 高萍;徐娜;;“營改增”對電信行業(yè)的影響分析及應(yīng)對策略[J];中央財經(jīng)大學學報;2014年07期

5 湯蘊懿;閆強;;上海“營改增”試點的長期財政效應(yīng):必要性和實證檢驗[J];上海經(jīng)濟研究;2014年05期

6 王玉蘭;李雅坤;;“營改增”對交通運輸業(yè)稅負及盈利水平影響研究——以滬市上市公司為例[J];財政研究;2014年05期

7 王董;聰徐;瀟鶴;文福生;;“營改增”對交通運輸業(yè)上市公司稅負及業(yè)績的影響[J];稅務(wù)研究;2014年05期

8 陳卓s，

本文編號：1579394