I“营改增”对交通运输企业税负的影响摘要随着社会主义市场经济改革的不断深入,“营改增”逐渐成为我国各个行业实现产业升级的终南捷径。2017年5月1日，营改增将进行最后四个行业的全面试点，从2012年首先开始于交通运输业等行业的营改增，已经进入了收关之际。从历经5年多的试点结果来看，从2012年试点到2016年底，“营改增”已经累计减税5000多亿元，结构性减税效果明显。交通运输业作为我国重要的行业，又是第一批试点行业，虽然交通运输业营改增后，流转税负呈下降的趋势，但对交通运输行业的利润影响是否是正向的还需要科学的研究，因此，本文以中海发展股份公司为例，分析营改增后影响交通运输业税负的变化，并给出相应的建议。关键词：交通运输业；营改增；税负；竞争力IITheInfluenceof"OperationReformAndIncrease"ontheTaxBurdenofTransportationEnterprisesABSTRACTWiththedeepeningofthereformofsocialistmarketeconomy,"businessreformandincrease"hasgraduallybecomeashortcuttorealizeindustrialupgradinginvariousindustriesinChina.May1st2017.Thecampreformwillcarryonthelastfourindustriestocarryonthecomprehensivepilot,startingfrom2012inthetraffictransportationandotherindustries,hasenteredthetimeofcustomsclearance.Aftermorethanfiveyearsoftheresultsofthepilot.From2012toendof2016,"businessreformandincrease"hasaccumulatedtaxreductionofmorethan500billionyuan,theeffectofstructuraltaxreductionisobvious.AsanimportantindustryinChina,transportationindustryisalsothefirstbatchofpilotindustries.AlthoughthetransportindustryhaschangedAftertheincrease,theturnovertaxnegativedownwardtrend,butwhethertheprofitimpactonthetransportindustryispositiveornotneedscientificresearch,therefore,thispapertakesChinaShippingDevelopmentCo.,Ltdasanexample.Thispaperanalyzesthechangesoftaxburdenoftransportationindustryaftertheincreaseofcampreform,andgivescorrespondingsuggestions.Keywords：TransportReplacingbusinesstaxwithvalue-addedtaxTaxincidenceCompetitivepowerIII“营改增”对交通运输企业税负的影响目录绪论..........................................................................11“营改增”总论..............................................................11.1营业税及增值税概述........................................................11.2研究方法..................................................................21.3国内营业税改增值税改革综述................................................32“营改增”改革的影响........................................................42.1我国增值税扩围改革出台背景................................................42.2“营改增”对交通运输业的税负变化——以中海发展为例.........................43交通运输业“营改增”改革的利弊分析..........................................73.1“营改增”对交通运输业的有利方面...........................................83.2“营改增”对交通运输业的不利影响...........................................84解决“营改增”改革所出现的问题和对策探讨....................................94.1积极应对税收政策..........................................................94.2建立科学的企业成本控制机制...............................................104.3完善会计制度.............................................................104.4增加增值税发票金额.......................................................104.5对外做好政策宣传，全力争取客户支持.......................................114.6加强增值税发票的管理.....................................................11参考文献.....................................................................12致谢........
