西华大学毕业论文.docx

西华大学毕业论文


【摘要】2011年,经国务院批准,财政部、国家税务总局联合下发营业税改增值税试点方案。从2012年1月1日起,在上海交通运输业和部分现代服务业开展营业税改征增值税试点。至此,货物劳务税收制度的改革拉开序幕。本文以分析营改增对交通运输业的影响为入手点,首先介绍了营改增的背景和意义,由于国内外经济形势的变化,为了适应我国经济的发展,增值税面临着扩充的要求。然后,通过对规范财务核算,加强经营管理,深化行业体制改革,并促进我国公共交通行业及民航业的发展。接下来介绍了我国现行的一些税收理论,分别是税收中性理论、流转税制理论和税收宏观调控理论。随后,进行了营改增对交通运输企业税负和利润的影响分析。通过数据说明了营改增对我国公路、空运和水运企业税负的影响,理论说明了营改增对我国交通运输企业利润的影响。接着,又简单分析了营改增对交通运输业及其上下游企业的影响。主要是可以促使上游企业尽快完善财务制度,减少乱开发票的现象:促进下游企业分工细化,并降低产品价格。最后,得出结论,并提出了一些建议。
【关键词】交通运输业,营改增,企业
Abstract:In 2011, approved by the state council, the ministry of finance and the state administration of taxation jointly issued by the business tax VAT pilot program. From January 1, 2012, transportation industry and part of modern service industry in Shanghai to carry out the business tax paid VAT pilot instead. At this point, the goods service tax system reform. Based on the analysis of the camp to increase the impact on the transportation industry as the starting point, first introduced to increase the background and significance of the camp, due to the change of the economic situation at home and abroad, in order to adapt to the economic development of China, faces the request of expansion of value added tax. Then, through the standard financial accounting, strengthen management, deepen the reform of the system of industry, and promote the public transportation industry in our country, and the development of civil aviation. Next, this paper introduced some current tax theory, tax neutral theory, the circulation tax and the tax revenue macroeconomic regulation and control theory. Later, the camp to increase impact on transportation enterprises tax and profit analysis. Through data illustrates the camp to add to our country highway, air and water transport enterprises tax burden, the influence of the theory explains the camp to increase the transportation of our country the influence of corporate profits. To add, and then a simple analysis of the camp's influence on the transportation industr