西華大學(xué)畢業(yè)論文-營(yíng)改增對(duì)交通運(yùn)輸業(yè)上下游企業(yè)的影響(已修改)
2025-06-23 05:04 本頁(yè)面
【正文】 【摘要】 2021 年 ,經(jīng)國(guó)務(wù)院批準(zhǔn)，財(cái)政部、國(guó)家稅務(wù)總局聯(lián)合下發(fā)營(yíng)業(yè)稅改增值稅試點(diǎn)方案。從 2021 年 1 月 1 日起，在上海交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)開展?fàn)I業(yè)稅改征增值稅試點(diǎn)。至此，貨物勞務(wù)稅收制度的改革拉開序幕。本文以分析營(yíng)改增對(duì)交通運(yùn)輸業(yè)的影響為入手點(diǎn)，首先介紹了營(yíng)改增的背景和意義，由于國(guó)內(nèi)外經(jīng)濟(jì)形勢(shì)的變化，為了適應(yīng)我國(guó)經(jīng)濟(jì)的發(fā)展，增值稅面臨著擴(kuò)充的要求。然后，通過對(duì)規(guī)范財(cái)務(wù)核算，加強(qiáng)經(jīng)營(yíng)管理，深化行業(yè)體制改革，并促進(jìn)我國(guó)公共交通行業(yè)及民航業(yè)的發(fā)展。接下來介紹了我國(guó)現(xiàn)行的一些稅收理論，分別是稅收中性理論、流轉(zhuǎn)稅制理論和 稅收宏觀調(diào)控理論。隨后，進(jìn)行了營(yíng)改增對(duì)交通運(yùn)輸企業(yè)稅負(fù)和利潤(rùn)的影響分析。通過數(shù)據(jù)說明了營(yíng)改增對(duì)我國(guó)公路、空運(yùn)和水運(yùn)企業(yè)稅負(fù)的影響，理論說明了營(yíng)改增對(duì)我國(guó)交通運(yùn)輸企業(yè)利潤(rùn)的影響。接著，又簡(jiǎn)單分析了營(yíng)改增對(duì)交通運(yùn)輸業(yè)及其上下游企業(yè)的影響。主要是可以促使上游企業(yè)盡快完善財(cái)務(wù)制度，減少亂開發(fā)票的現(xiàn)象：促進(jìn)下游企業(yè)分工細(xì)化，并降低產(chǎn)品價(jià)格。最后，得出結(jié)論，并提出了一些建議。 【關(guān)鍵詞】 交通運(yùn)輸業(yè)，營(yíng)改增，企業(yè) 西華大學(xué)畢業(yè)論文 Abstract： In 2021, 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, 2021, 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 camp39。s influence on the transportation industry and its upstream and downstream enterprises. Mainly is to perfect the financial system as soon as possible, can make the upstream enterprise to reduce the phenomenon of disor
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