“营改增”对交通运输企业的影响.doc

摘要:营业税改征增值税试点自从2012年1月1日实行以来在消除重复征税，降低企业负担等方面取的了显著的成效。但是交通运输业由于税率提升幅度较大，且我国一直以来发票开具、管理不够规范，又因抵扣项目较少、试点范围有限等原因致使部分增值税一般纳税人税负不降反升。本文通过案例分析，反映“营改增”对运输企业税负和净利润的影响，针对试点中产生的问题，提出政府适当降低交通运输业税率，扩大增值税可抵扣范围，在更大范围内推广营改增试点，重新确定中央与地方收入比例等个人浅薄的建议以供参考。

关键词： 营改增； 运输企业；进项税额； 销项税额

Abstract:Since implemented on January 1, 2012, the pilot of change from business tax to value-added tax has achieved significant results in eliminating double taxation and reducing the burden on enterprises, etc. But the tax burden of the general taxpayer of part of value-added tax rise, not fall, because the tax rate of transportation industry increases greatly, and the invoice management has not been standardized in our country, moreover the deductible items are less and the scope of the pilot is limited and other reasons. This paper shows the impact of this reform on tax burden and net profit of the transport enterprises through case analysis. And according to the issues of pilot, personal suggestions that government should reduce the tax rate of transport industry, and expand the deductible scope of VAT, and extend the pilot in a larger range, as well as redefine the income ratio between the central government and local government, etc. are put forward in this paper.　 

Key words: Business tax reform VAT  Transportation Industry   Input VAT  Output VAT

　　　“营改增”是结构性减税的一项重大改革，其核心是通过改革尽可能的消除重复征税，目的是减轻企业的经营成本、税收负担。理论上看来，营业税改革增值税，由全额征税改为对增值额征税，能使多数行业的税负不公、重复征税现象得到解决，有利于促进产业结构升级,促进第三产业发展和提高我国服务业的国际竞争力。但事实情况是改革中出现了许多问题：税率提升幅度过大和可抵扣项目所占成本比例较小,导致了部分企业税务负担加重;集团企业在汇总纳税的过程中管理成本较高;地方政府主体税种缺失；新增及存量固定资产抵扣制度尚待完善等。 

　　　本文以苏州盛丰货运有限公司试点后月报为依托，对比分析缴纳不同税种产生的差异，从部分层面反映改革对运输企业的影响，讨论试点过程中产生的问题，通过对这些问题的思考，结合实际，对优化“营改增”的实际操作提出一些可行性建议。