摘要
营业税改征增值税是继我国消费型增值税改革以来流转税制的又一次重大改革,是我国进行结构性减税、促进二、三产业融合发展、推动产业结构升级的重要途径。“营改增”有利于延长抵扣链条,避免重复征税,平衡行业间税负,构建与经济转型更相协调的税制环境,更加符合税收公平和效率原则。“营改增”于2012年1月1日首先在上海市交通运输业和部分现代服务业试点推行,经过不断发展,逐步推广至广播影视服务、铁路运输业和邮政业,试点地区推广至全国,其正面效应正在不断扩大。
航空运输业率先被纳入“营改增”之列,对其发展而言是一大利好,为其提供了更加规范的税制保障。“营改增”政策的有效贯彻有利于减轻企业税负、鼓励企业设备更新投资和技术改造,引导企业专业化分工与协作,有利于整个航空运输产业链的优化升级。但由于“营改增”推行时间较短,部分政策不够完善,也给企业的实践带来许多困惑,使得改革的利益没有在各经济主体间得到公平的分配。本文将以此为出发点,对“营改增”对我国航空运输业的影响做综合分析。
本文以航空公司为主要研宄对象,主要运用案例分析的方法,在分析我国航空运输业行业背景及其“营改增”前后税制变化的基础上,以A航空公司为例,测算“营改增”对其流转税税负的直接影响,并分析“营改增”对航空公司及其上游机场企业、飞机租赁企业和下游客户等经济主体的间接影响。同时分析税制设计中存在的问题,为“营改增”的进一步推进,以及航空运输业增值税制度的完善提出建议。最后,本文分析了航空公司应如何应对“营改增”带来的挑战,合理选择经济行为,优化业务流程,节约税款,利用“营改增”的契机,提升企业竞争力。
本文的创新之处在于:首先,本文突出航空运输业与一般交通运输业的不同,在交通运输业参与“营改增”的总体背景下,分析在我国具有垄断性质的航空运输业对“营改增”的反应及面临的问题,并注重将航空运输企业置于整个产业链中进行分析。其次,本文采用了案例分析的方法,以A航空公司为例,利用其财务数据及其他经营数据,深入细致地测算分析了 “营改增”对其产生的影响,使得研究更切合现实,据此提出的政策建议也更有针对性和操作性。
我国打造航空经济产业链的目标与“营改增”的目标具有内在一致性。随着改革的不断推进,我国航空运输业将在一个全面新型的增值税环境中实现快速发展,最终有利于推动我国产业结构的升级和经济的全面发展。
关键词:“营改增” 航空运输业 税负变化 税制优化
ABSTRACT
"Reform of replacing business tax with value-added tax" is another importantreform of China's tax system since the reform of the consumption-type VAT. It isconducive to avoiding duplication of taxes, help to promote the deepeningdevelopment of related industries and to improve the tax environment. It conforms tothe principle of equity and efficiency. "Reform of replacing business tax with VAT”
was firstly carried out in Shanghai transportation industry and modern serviceindustry in 1 Jan. 2012. Now,it has been promoted to radio, film and televisionservice industry,railway transport industry and post industry. The pilot areas havebeen generalized to the whole country. The positive effect of the reform is expandinggradually.
Bringing air transport industry into the reform is quite beneficial to itsdevelopment. Since a more standardized tax system is provided, it can relieve taxburden of enterprise, encourage renovation of fixed assets and technological updating,and guide specialized division and cooperation. However, some policies of this reformare not perfect enough, which have brought some puzzles to the enterprise. As a result,interests of the reform have not been equally distributed among various economicsubjects. This paper will make a comprehensive and multi-level analysis for theinfluence of "Reform of replacing business tax with VAT" on China's air transportindustry and give some optimization suggestions.
By setting the airline as major research object, this paper mainly use the methodof case analysis. Introduction of the background of China's air transport industry andchanges of tax system before and after the reform is the basis of the analysis. Then,the direct influence of the reform on the tax burden is "measured by taking A Airline asan example. Moreover, it analyses the indirect influence of the reform on eacheconomic subject in the air transport industry chain, including the airlines, itsupstream enterprises such as airports, aircraft leasing enterprise and its downstreamclients. On this basis, this paper gives some improvement suggestions in view of theexisting problems of the VAT system in China's air transport industry. Finally, thispaper puts forward some coping strategies to airlines about how to handle thechallenges caused by the reform and enhance competitiveness.
As for the innovation of this paper, firstly, it highlights the difference between airtransport industry and common transportation industry and puts related business intothe entire industry chain. Secondly,this paper takes A airline as an example and usesits financial data and other operating data for analysis. As a result, the research ismore realistic,and the suggestions are more targeted and operable.
The goal of creating air transport industry chain in China has intrinsicconsistency with the goal of "Reform of replacing business tax with VAT’,. This roundof tax reform is a favorable opportunity for the development of China's air transportindustry.
Key words: “Reform of replacing business tax with VAT”; Air transport industry;Tax burden changes; Tax policy optimization
目录
摘要
ABSTRACT
第1章引言
1.1选题背景和意义
1.2文献综述
1.2.1国外研宄情况
1.2.2国内研究情况
1.3研宄思路与方法
1.4创新之处与不足
第2章航空运输业的涉税背景
2.1我国航空运输业的行业特征与发展现状
2.1.1航空运输业的定义与特征
2.1.2我国航空运输业的发展现状
2.2我国航空运输业的税制分析
2.2.1“营改增”前航空运输业税制概况
2.2.2“营改增”前航空运输企业的流转税状况
2.2.3航空运输业参与“营改增”的必要性
第3章“营改增”对航空运输业税负影响的测算与分析一以A航空公司为例13
3.1税负测算的前提说明与假设
3.1.1A航空公司简介
3.1.2“营改增”对收入项目适用政策的影响
3.1.3“营改增”后成本费用抵扣情况
3.1.4其他前提与假设
3.2A航空公司“营改增”前后的税负测算与比较
3.2.1销项税额计算
3.2.2进项税额计算
3.2.3"营改增”前后税负比较
3.3 税负变化的动因分析
3.3.1增值税的税制设计
3.3.2行业利润率
3.3.3资本有机构成
3.3.4固定资产购置状况
3.3.5法定抵扣凭证取得情况
3.3.6企业的业务结构
第4章“营改增”对航空运输产业链的影响分析
4.1“营改增”对航空公司的影响
4.1.1对税收的影响
4.1.2对利润的影响
4.1.3对企业发展的影响
4.2“营改增”对航空公司上游企业的影响
4.2.1对机场企业的影响
4.2.2对飞机融资租赁企业的影响
4.3“营改增”对航空公司下游客户的影响
4.3.1航空公司向下游转嫁税负情况
4.3.2促进下游企业专业化经营
4.3.3客票行程单抵扣问题
第5章政策建议与企业^1?策略
5.1完善航空运输业“营改增”的政策建议
5.1.1加快增值税扩围步伐
5.1.2优化税率设置
5.1.3优化计税依据
5.1.4建立合理的客运发票抵扣制度
5.1.5将改革收益落实于真正主体
5.1.6做好税收政策的过渡衔接
5.2航空运输企业应对策略
5.2.1加强采购管理与规划
5.2.2改善业务结构与流程
5.2.3合理进行税收筹划
5.2.4健全会计核算体系
参考文献
致 谢
