论文总字数：19578字

摘 要

我国正处于加快转变经济发展方式的战略机遇时期，大力发展第三产业，对于推动经济结构调整、提升国家的综合实力具有极为重要的意义。由于我国对于营业税的征收存在重复征税等问题，严重阻碍了企业的进一步发展。因此，自2012年1月1日起，“营改增”在上海市率先展开试点，掀起了我国税制的新一轮改革浪潮，2016年也将继续全面推开“营改增”，并加大部分税目的进项税抵扣力度，这一举措将带来大规模减税。

至今,上海的“营改增”试点方案已经实施了三年。在这三年中,“营改增”政策的正面效应日益凸显,它优化了税制结构, 消除了重复征税问题，有利于减轻企业的税负，节约企业的资金，优化企业财务状况，增强其发展能力。“营改增”使企业整体税负有了明显的下降,但仍有一部分涉及“营改增”的企业税负呈现上升趋势。本文以交通运输业企业中国东方航空公司作为案例分析对象,主要使用查阅文献、定性分析、案例分析等方法,通过理论和实证两个方面详细分析了“营改增”对中国东方航空司税负和财务产生的影响，以及企业相应的应对策略。

关键词：营改增；中国东方航空公司；财务影响；策略

The Impact of the Transformation from Business Tax to Value-added Tax on Corporate Finance and Strategy ——take China Eastern Airlines as an Example

Abstract

Our country is in the period of strategic opportunities to speed up the transformation of the pattern of economic development, vigorously develop the tertiary industry, to promote economic restructuring and improve the national comprehensive strength is of great significance. There are a number of problems with business tax collection in our country such as double taxation policy. This will severely restrict the further development of the enterprise. Therefore, since January 1, 2012, the transformation in Shanghai first to pilot, raised the new round of tax system in our country reformation tide. In 2016, the transformation will continue in full swing, and increase some items of input tax deduction, this action will lead to massive tax cuts.

For now, the reform has been taking place in Shanghai for 3 years. In the past three years, the advantages are becoming more and more obvious. It has optimized the tax structure, eliminated double taxation problem. And it is also good to reduce the tax burden on enterprises, save the funds for the enterprise, optimize enterprise financial condition and improve the development capacity of the enterprises. It has optimized the tax structure and promoted reducing tax structurally. Most of the enterprises get involved in this transformation has an obvious decrease in tax burden, yet there are still some enterprises have a slight rise in tax burden. The article is based on the transportation enterprise of China Eastern Airlines as a case study object. The author mainly use literature research, qualitative analysis and case analysis to make the article more abundant. Through the two aspects of theory and practice to analyze the effect that the transformation from business tax to VAT has done to tax burden and finance of China Eastern Airlines and the strategy of the enterprise.

Keywords: Transformation from Business tax to Value-added tax; China Eastern Airlines; Financial impact; Strategy

目 录

摘 要 I

Abstract II

第一章 引言 1

1.1 研究背景 1

1.2 研究价值 1

1.3 研究内容和方式 2

1.4 研究创新与不足之处 2

第二章 相关理论知识及文献综述 4

2.1 “营改增”的相关知识 4

2.1.1 营业税与增值税的特点与区别 4

2.1.2 “营改增”的具体涵义 4

2.1.3 “营改增”的作用 5

2.2 文献综述 5

2.2.1 国外实施增值税文献综述 5

2.2.2 国内文献综述 5

第三章 “营改增”对企业财务影响的机理分析 7

3.1 “营改增”对企业税负影响的机理分析 7

3.2 “营改增”对企业会计报表影响的机理分析 7

3.2.1 “营改增”对企业资产负债表的影响 7

3.2.2 “营改增”对企业利润表的影响 8

3.2.3 “营改增”对企业现金流量表影响的机理分析 8

3.3 “营改增”对企业财务风险影响的机理分析 8

第四章 “营改增”对企业财务具体影响与挑战分析——以东方航空公司为例 9

4.1 中国东方航空公司案例选中背景 9

4.2 中国东方航空股份有限公司简介 9

4.3 选中中国东方航空公司为分析案例的原因 9

4.4 “营改增”对中国东方航空公司的具体财务影响分析 9

4.4.1 中国东方航空公司的相关财务数据的具体测算 9

4.4.2 “营改增”对中国东方航空公司净利润的影响 10

4.4.3 “营改增”对中国东方航空公司税负的影响 11

第五章 实施“营改增”的企业管理策略及建议 12

5.1 积极应对“营改增”政策，提高财务人员的专业素质 12

5.2 抓住机遇，加强纳税筹划 12

5.2.1 合理规划固定资产投资 12

5.2.2 合理利用税收优惠政策 13

5.2.3 合理利用延期纳税方法 13

5.3 加强增值税发票的管理 13

第六章 结论 14

致 谢 15

参考文献 16

第一章 引言

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