“营改增”对航运企业的影响研究

发布时间：2018-09-12 21:13

【摘要】：作为国民经济和社会发展“十二五”计划确认的税制改革目标的重点工作我国于2011年11月16日由财政部和国家税务总局联合颁布下发了《营业税改征增值税试点方案》通知。根据通知的要求,自2012年1月1日起,出上海地区作为试点地区,对交通运输业和部分现代服务业采用营业税改征增值税的计税和纳税的方式。这一新的计税征收模式,打破了我国自建国以来交通运输业和现代服务业缴纳营业税的计征模式,促进了社会主义税制改革更加与世界接轨。随着市场经济发展给我国经济形式带来的根本性变化,原有的营业税征收模式造成的重复征税问题,营业税和增值税并存产生的抵扣中断等弊端和生产型增值税为主的税收模式带来在税收征管方面的困难、不利于内外贸易等特性,都已经严重制约了服务业的健康发展。本文以样本航运企业在执行营业税改征增值税试点期问遇到的问题为切口,重点研究试点税制改革带给航运企业在经营管理、税务负担、会计核算和相关信息系统建设等方而带来的影响和应对措施。文章将采用理论与实际结合的论证方法,主要通过以下几部分来研究营业税改征增值税对航运企业带来的问题及应对措施：第一部分,介绍课题研究的背景和意义,就国内外有关增值税的执行情况进行简介,重点介绍了我国执行营业税改征增值税的现状和意义。第二部分,从航运企业自身的特性出发,阐述航运企业征收营业税和改征增值税的利与弊；同时,针对现有税制改革,突出航运企业实施增值税的可行性。第三部分,通过样本企业例证的方法,详细阐述航运企业税收转型对企业经营管理、税收负担、实务操作等各方面产生的影响及相关应对措施。第四部分,针对税制改革执行过程中亟待解决的问题和政府相关部门需要完善的事项提出建议。
[Abstract]:As the key work of the tax system reform in the 12th Five-Year Plan of National Economic and Social Development, China issued the notice on the pilot Program of Business tax conversion to VAT on November 16, 2011 under the joint promulgation of the Ministry of Finance and the State Administration of Taxation. According to the requirement of the notice, starting from January 1, 2012, Shanghai as a pilot area, the transportation industry and some modern service industries adopt the method of changing the business tax into the value-added tax and paying taxes. This new mode of tax collection has broken the mode of collecting business tax in transportation industry and modern service industry since the founding of the people's Republic of China, and promoted the reform of socialist tax system to be more in line with the world. With the fundamental changes brought about by the development of the market economy to the economic form of our country, the original business tax collection model has caused the problem of double taxation. The drawback of business tax and value-added tax, and the difficulties in tax collection and management brought by the production type value-added tax model have seriously restricted the healthy development of service industry, which is not conducive to the characteristics of domestic and foreign trade and has seriously restricted the healthy development of the service industry. In this paper, the sample shipping enterprises in the implementation of business tax reform in the implementation of value-added tax pilot period encountered problems as a cut, focusing on the pilot tax system reform to shipping enterprises in the management, tax burden, Accounting and related information system construction and other aspects of the impact and countermeasures. This article will adopt the demonstration method of combining theory with practice, mainly through the following several parts to study the problem and the countermeasure that the business tax changes to collect the value-added tax to the shipping enterprise: the first part, This paper introduces the background and significance of the research, introduces the implementation of VAT at home and abroad, and emphatically introduces the present situation and significance of the implementation of VAT in China. The second part, starting from the characteristics of shipping enterprises, expounds the advantages and disadvantages of shipping enterprises collecting business tax and changing value-added tax; at the same time, aiming at the reform of the existing tax system, the feasibility of implementing value-added tax for shipping enterprises is highlighted. The third part, through the sample enterprise example method, elaborated the shipping enterprise tax revenue transformation to the enterprise management, the tax burden, the practical operation and so on each aspect produces the influence and the correlation countermeasure. In the fourth part, the author puts forward some suggestions on the problems that need to be solved in the implementation of tax system reform and the issues that government departments need to perfect.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F552.6

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