【作者】 李响；

【导师】 康宇虹；

【作者基本信息】 哈尔滨工业大学 ， 工商管理（专业学位）， 2015， 硕士

【摘要】 随着我国经济改革的不断推进,调整经济结构已成必然之势,与此相适应,新一轮的税制改革应运而生。20 1 2年1月1日,国务院决定正式开展营业税改征增值税试点工作,确定交通运输业和部分现代服务业作为第一批试点行业。其中,交通运输业适用11%的新增值税税率。20 1 3年8月1日,营改增实施范围扩大至全国。哈尔滨市地缘上坐落于东北亚的中心,数百年来一直是连接欧亚大陆的重要枢纽,并且在空中走廊占据重要一环,对国内外的周边地区都有很强的交通运输功能。据此优势,在经济增长放缓的大背景下,哈尔滨市交通运输行业近几年却实现了平稳健康的发展。根据前期试点地区的经验,营改增将会降低企业的税负、提高净利润率,同时有利于开拓上下游市场。因此,本轮税制改革对哈尔滨市本地交通运输业既是一次挑战,也是一次机遇。本文系统地回顾了国内外相关问题的研究现状,总结了营改增试点的成效和出现的问题,并从规模、发展环境和税收情况三个方面分析了哈尔滨市交通运输业的现状,在此基础上,针对增值税纳税人的规模上的不同,从流转税税负、行业利润两个角度就营改增对哈尔滨市交通运输业的影响进行了深入剖析,同时借鉴试点地区固定资产购置采取融资租赁方式、提高运费收取标准增加企业收益、合理利用税收政策节约纳税成本等成功经验,提出哈尔滨市交通运输业企业应采取合理规划固定资产投资、优化结构合理定价、实施纳税筹划降低税负以应对营改增变化的对策措施,并结合税制改革、区位优势、产业调整等环境优势,为本地交通运输业的提出行业长期发展的建议。更多还原

【Abstract】 With the advancement of China’s economic reform, it has become an inevitable trend to adjust the economic structure. The reform of the new deal which the value-added tax is replacing the business tax gradually has been carried out across the country during the new round of tax reform. The state council set up the first pilot area which levied value added tax instead of the business tax on January 1, 2012, including transportation industry and and part of the modern service industry as the first pilot industry. Among them, the transportation industry applied to the new VAT rate of 11%. On August 1,2013, the implementation range of replacement of business tax with value added tax expanded to the whole country. Harbin is an important hub of the Eurasian continental bridge and air corridor which is in the center of the Northeast Asia, and has a strong transportation function in surrounding areas of our country and foreign countries. On this advantage, in the context of the economic slowdown, the transportation industry of Harbin has achieved steady and healthy development in recent years. Based on the experience of previous pilot areas, "replacement of business tax with value added tax" will reduce the tax burden and improve profit and is good for developing both upstream and downstream market at the same time. As a result, this round of tax reform will bring a challenge, also a new development opportunity in local transportation industry once again of Harbin.This paper reviews the domestic and foreign research status of this problem, summarizes the success and problems of the former pilot area. And we analyze the present situation of transportation industry in Harbin from three aspects in scale, development prospects and taxation.On this basis, through calculating the actual taxation data of transportation enterprises in different industry and different scale, we analyze the influence of the transportation turnover tax incidence and net profit margin of Harbin by replacement of business tax with value added tax. Combining with the previous situation and experience of the pilot areas, we should have a reasonable plan in fixed asset investment, optimize the structure and set a reasonable price, carry out tax planning to reduce tax incidence to deal with the countermeasure by the change of the replacement of business tax with value added tax, and put forward development suggestions about the local transportation industry combined with environmental advantages, such as tax reform, location advantages, industry adjustment and so on.更多还原