.定稿 谷美鹏.doc

本科毕业论文
题目:
营改增对交通运输业的影响分析
学院:
经济管理学院
专业:
会计学
班级:
2012级02班
姓名:
谷美鹏
学号:
201201388
指导老师:
崔元丽
完成时间:
2016年4月
摘要
2012年1月1日,营业税改征增值税试点开始施行,在试点地区取得了以一系列的显著果。2013年8月1日,营业税改征增值税在全国范围内开始实施。随着营改增的不断实施,税务改革的成效也逐步显现。实施营改增后大多数企业税收负担得到减轻,有效解决营业税重复征税、和增值税混淆不清等税务问题,给各行业带来了经济利润的增加。但某些行业却出现税负不减反而增加的现象,特别是物流行业中的交通运输业体现更为明显。本文针对营改增实施给交通运输业带来的有利与不利影响做出分析,通过具体的核算,来判断交通运输企业在营改增后的税负变化,并且对营改增对交通运输业的不利影响进行了一定的分析,从计税依据、计税方法、净利润及企业规模等方面阐述了营改增对交通运输业的影响,并得出结论:营改增既可以鼓励交通运输业加大投资,又能促进产业结构的优化与升级,从整个经济上看,又为制造企业提供了新的市场,打通抵扣链条,从而使第二产业减负,然而国家政策与税负的变化却决定着交通运输业的命运与发展方向。最后,建议国家与交通运输企业之间要相互依赖相互协调,合力解决和改善交通运输业在营改增下出现的各种问题,促进经济发展。
关键词:交通运输业;发展现状;应对措施
ABSTRACT
Popular but confusing double taxation changed to increase the effectiveness of month (1 year 2012 January 1 day, the business tax levy value-added tax pilot began to implement in pilot areas has made a series of significant results, and the business tax levy value-added tax in the country began to implement. The camp to increase the continuous implementation of the tax reform also gradually revealed. Implementation of the camp, most of the corporate tax burden is reduced, an effective solution to business tax and value added tax is not clear and tax issues to the industry to bring the economic profit increase. But some industry tax burden does not decrease but increase of the phenomenon, in particular, is the industry of transportation industry reflects more obvious. This paper needle Changed to increase the impact of change and make analysis to the camp to increase in the implementation of the transport industry to bring the favorable and unfavorable effects through specific accounting, to determine the transport enterprises in the camp to increase after tax changes, and the camp to increase the transportation industry of the adverse effects of some analysis from the tax basis, tax, net profit of enterprise scale and other aspects of the camp to increase traffic and transportation industry, and draws the conclusion: camp can en