“营改增”对水上运输业的税负影响研究

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3.0 赵德峰 2025-01-09 12 4 3.24MB 60 页 15积分
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摘 要
自2012 年1月1日起，“营改增”税制改革在上海地区试点施行。这是我国
流转税制的一次重大变革，是消费型增值税改革的推进与发展。改革的内容是在
商品和应税劳务周转的所有环节对流转额增值的部分征收增值税。“营改增”税制
改革在实现经济整体结构性减税，消除税收重复征收，优化税制体系和完善税制
结构等方面都具有重要的理论和实践指导意义。同时将带动当前产业的升级优化，
深化当前产业的结构性分工，改变经济增长的方式以及财政收入增长方式，协助
建立与经济转型和可持续发展更加协调配套的税收制度。
水上运输业被纳入到本次“营改增”税收制度改革范围，目前我国水上运输
业总体发展势头较好，其自身发展存在着运输形式单一、运力供过于求、国际市
场疲弱、油价持续走高、企业自身结构不合理、相关税收政策尚不够完善等弊端；
在税收征收方面，“营改增”税收制度前的营业税模式存在着税收重复征收，抵扣
环节缺失，进项可抵扣项目较单一等弊端。水上运输业的增值税税收征管体系才
刚刚建立，尚不够成熟，欲依靠税收手段促进行业发展还有很长一段路要走。这
次“营改增”改革对水上运输业产生影响，主要表现在税制结构、抵扣链的完整
性和连贯性，通过影响水上运输产业链的收入项目和成本项目传导机制影响税负
变动。本文将运用相关的数据结合现行税收政策进行分析，研究“营改增”税制
改革对水上运输业带来的影响和波动，具体以7家上市公司作为分析对象。
本文共分为六个部分：第一部分为导论，介绍“营改增”税制改革的背景意
义，总结国内外对“营改增”税制改革研究的文献资料；第二部分介绍目前国内
“营改增”现状、理论基础及发达国家增值税施行情况，概述交通运输业的发展
情况和实施改革的必要性；第三部分，从税收相关性的角度分析“营改增”税制
改革对水上运输业的影响，包括税目、税收负担和税制改革三个方面，从国际横
向和国内纵向两个方向对比分析水上运输业的发展现状，从税负优化角度探讨水
上运输业未来的发展方向；第四部分，以水上运输业代表企业“中海发展”为切
入点，由点及面分析“营改增”税制改革对水上运输产业链中收入项目、成本项
目及其他特殊项目的影响；第五部分，以 7家上市运输企业近10 年的年度财务报
告数据位样本，建立多元回归线性模型讨论水运企业自身结构中固定资产占比、
国内航线收入与国际航线收入比例、总资产周转率及代理服务收入/运输收入对流
转税税负变动的影响；第六部分，针对前文的分析，提出“营改增”税制改革背
景下促进水上运输业长足发展相配套的政策建议。第七部分，对全文进行总结。
关键词：“营改增”水上运输业 税制改革 税收负担 税收优化
ABSTRACT
VAT(value added tax) reform policy had been carried out in Shanghai area from 1
January 2012. It is a significant revolution for China’s turnover tax system, makes a
comprehensive advancement and development of the consumption-based value added
tax Reform. The reform means that value added tax collection based on the appreciation
of all links for the goods and VAT service’s circulation. It is a very significant revolution
on achieving the goal of reduction of structural tax, avoiding duplication of tax,
optimization of tax systems and completing of tax structure. Meanwhile it will help
optimize the industrial structure and division of enterprises, change the development
way of economics and growth pattern of financial income, build a matched tax system
with the economic transformation and the sustainable development.
Water transportation industry has been covered by the VAT reform, at present the
water transportation industry develops well but there are some problems during the
development period, such as single form of transportation, the supply over the demand,
the international market’s weakness, the oil price rising, the structure of the enterprise is
not proper and there’s no perfect matched tax policy and so on. In the terms of tax
collection, business tax can’t avoid the problem of duplication of tax, the loss of
deduction links, and the single of deduction issues. The VAT tax system for water
transportation industry has been built for a second and not perfect enough, there is a
long way to go if it want to promote the development of this industry depend on the tax
collection. The influence of tax burden from VAT reform on the water transportation
industry focus on the tax categories, the completeness and consistency of deduction
links, the income items, the cost items and other special items. This paper will analyze
the relative data and tax policies to research the influence and volatility of the tax
burden on the water transportation industry, based on the 7 public companies of water
transportation industry.
There’s seven chapters in the paper, the first chapter is introduction, introduce the
background and meaning of VAT reform, make a conclusion of relative papers; The
second chapter introduces the theoretical basis, developed countries current situation
and domestic current situation of VAT reform; The third chapter analyze the influences
on water transportation on the hand of taxation, compromise the different situations of
value-added tax in varieties of countries and provinces, discuss the future development
of water transportation; The fourth chapter based on the model enterprise “China
Shipping Development” analyze the impacts on the income, cost and other special
issues of VAT reform; The fifth chapter establish a multiple linear regression model
based on 7 public companies to discuss how 4 different variable factors (FA, DI, TTA,
ST) influence the turnover tax burden of water transportation companies; The sixth
chapter makes suggestions based on previous analysis to how to reduce turnover tax
burden and promote the development of water transportation industry; The seventh
chapter make a conclusion.
Key words: VAT Reform, Water Transportation Industry, Tax Reform,
Tax Burden, Tax Optimization
目 录
摘 要 ...............................................................................................................................
ABSTRACT ....................................................................................................................
目 录 ...............................................................................................................................
第1章 绪论 ..............................................................................................................1
§1.1 研究背景及意义 ............................................................................................. 1
§1.1.1 研究背景 .................................................................................................. 1
§1.1.2 研究意义 .................................................................................................. 2
§1.2 文献综述 ......................................................................................................... 3
§1.2.1 国外研究现状综述 .................................................................................. 3
§1.2.2 国内研究现状综述 .................................................................................. 4
§1.3 研究方法及创新之处 ..................................................................................... 6
§1.3.1 研究方法 .................................................................................................. 6
§1.3.2 论文结构 .................................................................................................. 7
§1.3.3 创新及不足之处 ...................................................................................... 7
§1.4 本章小节 ......................................................................................................... 8
第2章 理论基础及改革现状 .................................................................................9
§2.1 “营改增” 税制改革的概述 ............................................................................. 9
§2.1.1“营改增”税制改革的背景和进程 ........................................................ 9
§2.1.2“营改增”税制改革的理论依据 ............................................................ 9
§2.2 增值税实行情况国际比较 ........................................................................... 10
§2.3 上海市“营改增”税制改革现状 ................................................................ 12
§2.4 本章小结 ....................................................................................................... 13
第3章 水上运输业的现状分析 ...............................................................................14
§3.1 交通运输业的发展现状 ............................................................................... 14
§3.1.1 交通运输业范围 .................................................................................... 14
§3.1.2 交通运输业的发展现状 ........................................................................ 16
§3.2 水上运输业的发展现状 ............................................................................... 17
§3.2.1 水上运输业的国际横向比较 ................................................................ 17
§3.2.2 水上运输业的国内纵向比较 ................................................................ 18
§3.2.3 水上运输业的发展方向 ........................................................................ 18
§3.3 水上运输业的税负现状 ............................................................................. 20
§3.3.1 税目方面 ................................................................................................ 20
§3.3.2 税收负担方面 ........................................................................................ 20
§3.3.3 税制改革方面 ........................................................................................ 20
§3.4 “营改增”后水上运输业遇到的问题 ....................................................... 21
§3.5 文章小结 ....................................................................................................... 22
第4章 “营改增”对水上运输产业链的影响分析 ...............................................23
§4.1 水上运输产业链的前提和说明 .................................................................... 23
§4.1.1 明确水上运输的业务范围 .................................................................... 23
§4.1.2 从税收视角分析水上运输业业务 ........................................................ 24
§4.2 水上运输产业链上下游税负变动分析 ....................................................... 25
§4.2.1 “营改增”税制改革对收入项目的影响 ............................................ 25
§4.2.2 “营改增”税制改革对成本项目的影响 ............................................ 26
§4.2.3 “营改增”税制改革对其他特殊项目的影响 .................................... 28
§4.3 本章小结 ....................................................................................................... 29
第5章 影响水上运输业税负变化的实证分析 .......................................................30
§5.1 影响水上运输业税负变化的四个因素 ....................................................... 30
§5.2 影响水上运输的税负变化的模型 ............................................................... 33
§5.2.1 影响水上运输税负模型的建立 ............................................................ 33
§5.2.2 影响水上运输税负模型的检验 ............................................................ 35
§5.3 影响水上运输业税负变化的四个因素分析 ............................................... 38
§5.3.1 固定资产占总资产比例 FA................................................................. 38
§5.3.2 国内航线收入/国际航线收入 DI ........................................................ 39
§5.3.3 总资产周转率 TTA .............................................................................. 39
§5.3.4 代理服务收入/运输收入 ST................................................................ 39
§5.4 本章小结 ....................................................................................................... 39
第6章 “营改增”进程中促进水上运输业发展的建议 .......................................41
§6.1 水上运输业自身的结构调整和产业细分 ................................................. 41
§6.2 完善水上运输业增值税抵扣链条完整性 ................................................. 43
§6.3 “增值税改革”进程中增值税完善建议 ................................................... 45
§6.3.1 增值税税率完善建议 ............................................................................ 45
§6.3.2 降低增值税一般纳税人的认定标准 .................................................... 46
§6.3.3 其他配套建议 ........................................................................................ 46
§6.4 本章小结 ....................................................................................................... 47
第7章 结论与展望 .................................................................................................48
附录 .............................................................................................................................49
参考文献 .....................................................................................................................53
在读期间公开发表的论文和承担科研项目及取得成果 .........................................55
致 谢 .........................................................................................................................56
“营改增”对水上运输业的税负影响研究.pdf

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作者：赵德峰 分类：高等教育资料 价格：15积分 属性：60 页 大小：3.24MB 格式：PDF 时间：2025-01-09

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