“营改增”对交通运输业税负影响.doc

本科毕业设计（论文） “营改增”对交通运输业的税负影响—以白云机场为例 摘 要 “营改增”是在金融危机以后实行的一个应对措施，在航空运输业中起着正面的影响，但是“营改增”政策的不完整也给企业带来不同程度的负面影响。文章主要从我国营业税改增值税的社会背景切入，阐述“营改增”的含义以及现实意义，分析它对我国航空运输业营改增前后的税负影响，并举例子分析营改增对该行业的积极影响，得出营改增对航空运输业有降低税负、提高利润的结论。最后，在此结论基础上提出合理建议以及对策。 航空企业的本身的特点比特殊，技术非常集中，规模明显。国内的航空运输业发展较快，人与货周转量方面都名列世界前列。由于国内税制本身的障碍性，营业税时代的企业税负比较重，出现重复交税，并且一些购进成本不能得到相应的抵扣，对企业净利润影响较大。所以，为与时共进，“营改增”的税制政策出台完善不健全的税制政策。营改增后，影响最大的是营业税、增值税、所得税还有净利润，营业税是大大降低，增值税也降低，而所得税是大大增加，但是互相之间的利弊性综合后，净利润是大大增加的，所以可以初步得出营改增政策对航空运输业的税负是有利的，能增加企业的净利润，使得企业有更多的资金发展开拓未来。此次税改已初见成效。 由于税制改革时间比较短，在前期必定出现大量的问题。“营改增”税制还不够成熟，国家还需要继续修订并出台更完善的税制体制，规范中小企业的内部管理制度，对获取增值税发票有更详细的说明要求。公司的财务体系还不够完善，财务人员的知识储备并不充足，若企业要长远平稳发展，应转变思想，大胆创新企业管理体制。 关键词：营改增；航空运输业；企业税负 Abstract To replace business tax with value-added tax(VAT) is a measures of the financial crisis in the future, to have a positive influence in the air transport industry, but to replace business tax with value-added tax(VAT) policy is not complete also brings negative impacts of different degree. This article mainly from Chinas business tax to value added tax social background, elaborated to replace business tax with value-added tax(VAT) meaning and practical significance, its analysis on Chinas air transport industry changed before and after the tax effect of increasing, examples analysis to replace business tax with value-added tax(VAT) positive impact on the industry, come to replace business tax with value-added tax(VAT) have to reduce the tax burden, improve the conclusion of the air transport industry profit. Finally, based on the conclusions and puts forward the reasonable suggestion and countermeasures. Own characteristics than the special aviation enterprises, technology is very concentrated, the scale is obvious. The rapid development of Chinas air transport industry, people and cargo turnover terms are ranked in the world. As the domestic tax system itself is disordered, the era of corporate business tax burden is relatively heavy, duplication of taxes, and