摘要为了消除我国现行税制中增值税和营业税两税并行的弊端，降低相关行业的税负，我国实行了营改增的税收政策。本论文主要针对营改增带来的运输行业的税负增加进行原因探究，通过税金计算模型以及案例来分析营改增后运输企业税负的变化以及对财务状况的影响，并得出增值税进项税率、应税成本与营业额比等相关因素与税负的关系，最后通过其相应关系给与企业增加进项抵扣以及加强税务管理等建议，使运输行业在营改增下能够进行正确的税务筹划来应对营改增带来的税负变化。19483
关键词  营改增  税负  财务状况   运输业
毕业论文外文摘要
Title   The Influence of Replacing the Business Tax with a     Value-added Tax on Transport Industry and Strategy to    Handle It                                                  
Abstract
In order to eliminate the disadvantages of value added tax and business tax conducted in parallel in our current tax system and reduce industry burden, our country carried out the tax policy to replace the Business Tax with a Value-added Tax.The text mainly talk about the reasons why total tax of transport industry increased after the reform and changes of the total tax and financial position, and then to understand the relations of VAT input tax, tax - involved cost and turnover through the model of calculating the tax and a case. Finally, the paper makes suggestions, such as increasing the input tax and strengthening tax administration, to help the transport industry do tax planning correctly and handle the changes of tax brought by replacing the Business Tax with Value-added Tax.
Keywords  To replace the Business Tax with Value-added Tax  Tax burden     Financial position  Transport industry
目   次
1  绪论    1
1.1  研究背景及意义    1
1.2  研究内容及方法    1
2  相关概述    4
2．1  营业税概述    4
2．2  增值税概述    5
3  我国“营改增”背景及过程    7
3.1  我国“营改增”的背景    7
3.2  我国“营改增”的实施过程    7
4  “营改增”对运输业影响的理论分析    9
4.1  运输行业的特征    9
4.2  运输业在“营改增”下税负的相关变化    10
4.3  运输业在“营改增”下财务状况的变化    12
4.4 “营改增”对交通运输业财务决策的影响    15
5  “营改增”对运输业的影响实例分析    17
5.1 东方航空简介    17
5.2 相关资料    17
5.3  “营改增”对东方航空税负影响分析    20
5.4  “营改增”对东方航空财务状况影响分析    22
5.5  “营改增”对东方航空财务决策影响分析    24
6  运输业应对“营改增”的策略    26
6.1  税务筹划的相关建议    26
6.2  经营策略的相关建议    27
结  论    29
致  谢    30
参考文献    31
1  绪论 营改增对运输业的影响及对应策略研究:http://www.751com.cn/kuaiji/lunwen_10852.html