论文总字数：25304字

摘 要

营业税改增值税的简称为“营改增”，是指将以前缴纳营业税的应税项目改成缴纳增值税。为了进一步推进我国经济社会的深化改革，党中央、国务院做出了“营改增”的决策。以期通过财税体制改革减少重复征税的问题来降低企业的税负压力，调动社会各方的积极性形成多部门联动来推动服务业尤其是科技等高端服务业的发展，最终促进产业和消费升级以达到促进社会形成良性循环的效果。航空业作为第三产业的中坚力量，理论上可以通过“营改增”大潮不断发展前行。但由于航空业自身特点，政策运行不当等原因，航空企业在面对“营改增”的大环境下取得的效果不尽相同。

本文运用案例分析法、比较分析法、文献分析法、因果分析法等方法，在理论的基础上以SC航空公司为例，结合其2014年刚开始“营改增”改革的相关财务数据，从企业的成本、收入、税收三个方面出发。分析 “营改增”对SC航空的影响，针对利弊提出相应的解决方法。同时，深入挖掘产生这种影响的原因，从税制本身设计以及SC航空自身原因两方面出发。

通过对SC航空公司的分析，得知交通运输企业要适应税制的变化，必须要抓住机遇，应对挑战。企业可以从加强内部管理、提高财税经办人员的专业素养、争取税收优惠、优化业务流程等方面，利用“营改增”的机遇，趁机提升企业的竞争力。不断的趋利避害，以便企业能更好的适应“营改增”的大潮。政策发面也可以从合理降低行业相关税率、适当扩大进项税的抵扣范围、简化增值税的征管手续、完善发票的管理工作出发，更好的便利企业。

关键词：“营改增”；增值税；航空业；SC航空公司

An Analysis of the Impact of " Business Tax into VAT " on Corporate Finance: Take SC Aviation as an Example

Abstract

The abbreviation of the business tax reform to value-added tax is "VAT （value-added tax） reform", which refers to the conversion of taxable items that previously paid business tax to the payment of value-added tax. In order to further promote the deepening of my country's economic and social reforms, the Party Central Committee and the State Council have made the decision to "reform business tax to increase business tax". In order to reduce the tax burden on enterprises through the reform of the financial and taxation system to reduce the problem of double taxation, mobilize the enthusiasm of all parties in the society to form a multi-sectoral linkage to promote the development of the service industry, especially the high-end service industry such as technology, and ultimately promote the upgrading of industries and consumption. Achieve the effect of promoting the formation of a virtuous circle in society. As the backbone of the tertiary industry, the aviation industry can theoretically continue to develop through the tide of "VAT reforms". However, due to the characteristics of the aviation industry, improper policy operation and other reasons, aviation companies have achieved different results in the general environment of "VAT reform".

This article uses literature analysis, comparative analysis, case analysis, causal analysis and other methods, taking SC Airlines as an example on the basis of theory, and combining the relevant financial data of its “VAT reform” reform that just started in 2014. Starting from the three aspects of cost, income, and taxation of the enterprise. Analyze the impact of the "VAT reform" on SC Airlines, and propose corresponding solutions to the pros and cons. At the same time, we should dig deeper into the reasons for this influence, starting from the design of the tax system itself and the reasons of SC Airlines itself.

Through the analysis of SC Airlines, it is learned that transportation companies must meet challenges to adapt to changes in the tax system and seize opportunities. Enterprises can make use of the opportunity of "VAT reform" to enhance their competitiveness in terms of strengthening internal management, improving the professionalism of fiscal and taxation personnel, fighting for tax incentives, and optimizing business processes. Constantly seek advantages and avoid disadvantages, so that enterprises can better adapt to the tide of "VAT reform". Policy development can also start from a reasonable reduction in industry-related tax rates, appropriately expanding the scope of input tax deduction, simplifying the collection and management procedures of value-added tax, and improving the management of invoices, so as to better facilitate enterprises.

Keywords: Business tax into vat; Value added tax; Aviation industry; Sichuan airlines

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究方法 2

1.4 论文框架 2

第二章 文献综述 4

2.1 “营改增”背景 4

2.2 “营改增”对航空业的影响 4

2.3 解决方案 5

2.4 研究述评 6

第三章 “营改增”现状及理论分析 7

3.1 “营改增”的内涵 7

3.1.1 “营改增”的含义以及相关概念 7

3.1.2 “营改增”的范围和演进历程 7

3.2 “营改增”目的及意义 7

3.3 “营改增”机遇与挑战 8

3.3.1 “营改增”的机遇 8

3.3.2 “营改增”的挑战 8

第四章 “营改增”对航空业财务的影响分析 9

4.1 “营改增”对航空业的影响 9

4.1.1 航空企业发展现状 9

4.1.2 “营改增”相关政策概览 10

4.1.3 航空业实施“营改增”的利弊分析 11

4.2 “营改增”对收入的影响 11

4.3 “营改增”对成本的影响 12

4.4 “营改增”对税务的影响 12

4.4.1 对小规模纳税人税负影响 12

4.4.2 对一般纳税人税负影响 12

第五章 案例分析 13

5.1 公司介绍 13

5.2 SC航空“营改增”后的具体测算 13

5.2.1 “营改增”后相关财务数据的测算方法 13

5.2.2 “营改增”后相关财务数据的具体测算 14

5.3 “营改增”对企业财务数据具体影响 14

5.3.1 对SC航空公司收入的影响 14

5.3.2 对SC航空公司成本的影响 15

5.3.3 对SC航空公司税收的影响 16

5.4 “营改增”后财务数据变化的原因分析 17

第六章 结论及建议 18

6.1 结论 18

6.2 建议 18

6.2.1 企业方面 18

6.2.2 政策方面 19

致 谢 20

参考文献 21

第一章 绪 论

1.1 研究背景

在经济全球化的大背景中，资源流通速度日益加快，交通运输业在社会经济发展的舞台上扮演着不可替代的角色。

随着中国经济的崛起，经济发展速度不断加快。营业税和增值税并收的模式早已不适用于中国经济迅速发展的当下。我国产业发展尤其是第三产业因为营业税和增值税并收的模式的影响，导致重复征税现象严重影响经济停滞不前。营业税改征增值税的改革刻不容缓，需要立即提上议程。

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