“营改增”后南航税负的变化及其应对措施研究

摘  要

2012年我国开始进行“营改增”试点，此后，其范围一直在不断扩大，并于2016年5月实现全面“营改增”。由于我国“营改增”进行的比较晚，还存在许多不足。而航空业作为交通运输业的支柱性产业，研究航空业“营改增”的发展就对整个交通运输业具有指导作用。本文选取我国民航业三大巨头之一的南航作为研究对象，通过流转税税负指标、所得税税负指标、总税负指标三种指标进行测算，来分析“营改增”对其前后税负影响。通过分析发现，“营改增”降低了南航的税负。这说明“营改增”这一税制改革产生了实际效果，另一方面，也是南航积极应对“营改增”的结果。南航前期通过购入固定资产来增加可抵扣进项税额，从而影响增值税的税负情况。但从长期来看，这一措施可能会使企业以后税负增加。因此，南航需要通过加强企业采购管理、积极进行纳税筹划、重视增值税专用发票的管理、提高会计人员的专业能力等措施来应对“营改增”。

关键词：营改增；南航；税负

 

Abstract

In 2012, China began to carry out the "Business tax to value added tax"" pilot, since then, its scope has been expanding, and in May 2016 to achieve a comprehensive "Business tax to value added tax".Because of the relatively late increase of tax reform in China, there are still many deficiencies. As a pillar industry of transportation industry, the study of the development of "tax reform" in airline business plays a guiding role in the whole transportation industry. In this paper, China Southern Airlines, one of the three giants of civil aviation industry in China, is selected as the research object, and the influence of "Business tax to value added tax" on the tax burden before and after the circulation tax burden index, the income tax burden index and the total tax burden index are calculated and calculated. Through The analysis found that the "Business tax to value added tax"" reduced the tax burden of China Southern Airlines. This shows that the tax system reform of "Business tax to value added tax" has had a practical effect, on the other hand, it is also the result of China Southern Airlines actively responding to the "Business tax to value added tax"". China Southern Airlines through the purchase of fixed assets to increase deductible tax, thus affecting the tax burden of value-added tax. But this measure may increase the tax burden of the company in the long run. Therefore, China Southern Airlines needs to deal with "Business tax to value added tax"" by strengthening enterprise procurement management, carrying out tax planning, paying attention to the acquisition of special VAT invoices, and improving the professional ability of accountants.

Key words: increase in construction ,China Southern Airlines, tax burden.

目录

摘  要I

AbstractII

绪  论1

1、问题的提出1

2、范文相关的国内外研究动态1

3、范文的框架结构2

一、 交通运输业“营改增”概述3

1、 “营改增”的含义3

2、 交通运输业“营改增”的必要性3

3、 交通运输业“营改增”政策4

二、南航及其相关业务5

1、南航简介5

2、南航的销售业务5

3、南航的采购业务6

三、“营改增”后南航税负的变化7

1、衡量税负的指标7

2、 “营改增”前南航的税负情况7

3、“营改增”后南航的税负情况8

四、南航应对“营改增”的措施建议9

1、加强企业采购管理9

2、积极进行纳税筹划10

3、重视增值税专用发票的管理10

4、提高会计人员的专业能力10

结  论11

参考文献12