交通运输业作为最先纳入“营改增”试点的行业之一，截至现在已经推行了六七年 的时间，历经了完整的“营改增”过程。随着2016年5月1日起全面“营改增”的推 进，可抵扣范围不断扩大，“营改增”必然对交通运输业的税负产生更多的影响。 在上述背景下，查阅大量文献，结合交通运输业“营改增”进程，以XY客运公司 为案例，采用税负平衡点分析法、比较分析法，用该公司2013—2017年的财务数据， 测算出“营改增”以后在可抵扣范围逐渐扩大的情形下，XY客运公司营业税和增值税 两种税制的流转税及综合税的税负，并对测算结果进行比较。 经过分析得出，XY客运公司“营改增”后若增值税选择简易计税方式可以实现税 负降低，若选择一般计税方式，其流转税及综合税的税负会有所增加，不过在全面“营 改增”后税负增加幅度呈现下降趋势的结论。其原因在于XY客运公司在“营改增”初 期只有燃油费等所占比重较小的可抵扣成本，抵扣效应小于税率效应，造成税负明显增 加。但是随着全面“营改增”的实行，车辆保险费、过路过桥费、新建不动产等可抵扣 项目的增多，增值税的税负较“营改增”初期有所下降。 对此，XY客运公司应做好税收筹划，享受简易计税的优惠政策，扩大固定资产的 投入，同时通过培训提高员工专用发票意识等加强抵扣凭证的取得，通过合理选择合作 商、将部分劳务外包、采取部分业务智能化等方式增加可抵扣成本比重、减少不可抵扣 项目，实现税负的降低，以促进企业更好的发展。 关键词：“营改增”；客运公司；税负影响；对策 论文类型：专题研究 Title:ResearchontheImpactofComprehensivelyLaunching“Replacing BusinessTaxWithVAT”totheXYPassengerTransportCompany'sTax BurdenandCountermeasures Major:MasterofBusinessAdministration Name:ChenXiaotongSignature: Supervisor:GuoLiSignature: ABSTRACT Thetransportationindustry,asoneofthefirstindustriesincludedinthe“Replace BusinessTaxwithValue-addedTax”pilotproject,hasbeenoperatedforaroundsevenyears andhasundergoneacompleteprocess.WiththecomprehensivepromotionsinceMay1,2016, thedeductiblescopehasbeenfurtherexpanded,whichmeansitwouldinevitablyhavemore impactonthetaxburdenofthetransportationindustry. Undertheabovebackground,alargenumberofdocumentswereconsulted,combined withtheprocessandeffectofthe“ReplaceBusinessTaxwithValue-addedTax”ofthe transportationindustry.TakingtheXYpassengertransportationcompanyasacase,thetax balancepointanalysisandcomparativeanalysisofthecompany’s2013-2017financialwere usedtocalculatetheturnovertaxandthetaxburdenofthecomprehensiveunderthesituation ofexpandedreform,andtheresultsarecompared. ItcanbeconcludedthatiftheVATchoosesthesimpletaxcalculationmethodafterthe “VATreform”,thetaxreductioncanbereduced.Ifthegeneraltaxcalculationmethodis selected,thetaxburdenoftheturnovertaxandthecomprehensivetaxwillincrease.Afterthe comprehensivereform,theincreaseintaxburdenshowedadownwardtrend.Thereasonis thatXYpassengertransportcompanyonlyhadasmalldeductiblecostoffuelconsumption andotherproportionsintheinitialstageofreform,andthedeductioneffectwaslessthanthe taxrateeffect,resultinginasignificantincreaseintaxburden.However,withthe implementationofthecomprehensivereform,thenumberofdeductibleitemssuchasvehicle insurancepremiums,bridgecrossingfees,andnewrealestateincreased,resultinginthe decreasedtaxburdenofvalue-addedtaxcomparedwiththeinitialperiodofreform. Inthisregard,XYPassengerTransportCompanyshoulddomakeagoodpreparationof collectingtaxes,enjoypreferentialpoliciesforsimpletaxcalculation,expandtheinvestment infixedassets.Atthesametime,itshouldstrengthentheacquisitionofdeductiblevouchers throughtrainingtoimproveemployee-specificinvoiceawareness,andthroughreasonable selectionofpartners,partoflabouroutsourcingandpartialbusinessintelligencetoincrease theproportionofdeductiblecosts,reducenon-deductibleitemsandreducetaxburden,soas toimprovedevelopmentofenterprises. Keywords:ReplaceBusinessTaxwithValue-addedTax;PassengerTransportCompany; TheImpactofTaxBurden;Countermeasure Thesis：ThematicResearch 目录 I 目录 1绪论..........................................................................................................................................1 1.1选题背景及研究意义.......................................................................................................1 1.1.1研究背景....................................................................................................................1 1.1.2研究意义....................................................................................................................1 1.2国内外研究现状...............................................................................................................2 1.2.1国外研究现状............................................................................................................2 1.2.2国内研究现状............................................................................................................3 1.3研究内容、方法及研究思路...........................................................................................6 1.3.1研究内容....................................................................................................................6 1.3.2研究方法....................................................................................................................6 1.3.3研究思路....................................................................................................................6 2交通运输业“营改增”基本内容和必要性分析..................................................................8 2.1交通运输业“营改增”的主要内容...............................................................................8 2.1.1重要概念界定............................................................................................................8 2.1.2交通运输业“营改增”的主要内容......................................................................10 2.2交通运输业“营改增”的必要性分析.........................................................................11 2.2.1税收的公平原则......................................................................................................11 2.2.2税收的效率原则......................................................................................................11 3全面“营改增”对XY客运公司的税负影响及原因分析................................................13 3.1XY客运公司概况...........................................................................................................13 3.1.1主营业务范围..........................................................................................................13 3.1.2相关财务状况分析..................................................................................................14 3.2XY客运公司“营改增”税负变化分析方法...............................................................16 3.2.1分析方法..................................................................................................................16 3.2.2流转税税负平衡点分析..........................................................................................17 3.2.3综合税税负平衡点分析..........................................................................................20 3.3“营改增”对XY客运公司流转税税负变化的影响分析.........................................23 3.3.1流转税税负分析......................................................................................................23 3.3.2综合税税负分析......................................................................................................28 3.4XY客运公司全面“营改增”前后税负变化的原因分析...........................................33 3.4.1汽车客运业务税负变化原因分析..........................................................................33 目录 II 3.4.2客运场站服务业务税负变化原因分析..................................................................36 4对策与建议............................................................................................................................38 4.1加强增值税专用发票管理，提高员工专业能力水平.................................................38 4.1.1加强增值税专用发票管理，避免发票操作风险..................................................38 4.1.2进行涉税知识培训，提高员工业务水平.......................................................