中国地质大学长城学院本科毕业论文题目“营改增”对交通运输业的影响一以东方航空公司为例院别经济学院专业会计学学生姓名学号013130839指导教师贾国军职称2017年4月30日“营改增”对交通运输业的影响一以东方航空公司为例摘要增值税自引进国内至今短短三十几年间，飞速发展，由于增值税与营业税并存使得重复征税等问题日益严重，营业税改征增值税成为我国“十二五”计划的主要内容。2012年，在上海试行“营改增”以来，在全国12个省市快速推行。2014年1月1日，开始对铁路运输业进行“营改增”，此时才全面对运输业完成了“营改增”，翻开了国内税制革新的新篇章，彻底地打破了两税并行的格局。本文采用理论分析和案例分析相结合的研究方法，针对我国交通运输业“营改增”的现状，总结“营改增”对交通运输业的有利影响及不利影响，通过对东方航空公司营业税改征增值税前后的内部数据进行分析研究，得出“营改增”对交通运输业企业税负及利润的影响，并提出解决交通运输业应对“营改增”的相关改进建议。关键词：营改增：交通运输业：纳税筹划：税制改革ABSTRACTThere is a short period of three decades ,since VAT has been introduced in thedomestic,which improve dramatically.Because of the Value-Added Tax and Business Tax coexist,the problem of repeated taxation is becoming more and more serious.The change from BusinessTax to Value-Added Tax become the main content of China's Twelfth Five-Year Plan.In the 12provinces and cities nationwide rapid implementation,since the change from Business Tax toValue-Added Tax is implemented in Shanghai,in 2012.Rail transportation industry began tomake changes,January 1,2014.At this time,the transportation industry carried through the changefrom Business Tax to Value-Added Tax,which setting off a new wave of Tax Reform in Chinaand breaking the pattern of two parallel tax completely.This paper uses theoretical research andcase analysis of the combination of research methods.In view of the current situation of China'stransportation industry,the paper summarizes the favorable influence and adverse effects of the"increase"on the transportation industry.Through the analysis and analysis of the internal databefore and after the VAT refund of the Eastern Airlines business tax The impact of the "increase"on the tax burden and profit of the transportation enterprises and put forward the relevantsuggestions to solve the "improvement"in the transportation industry.Key words The change from Business Tax to Value-Added Tax;Transportation industry;TaxPlanning;Tax Reform目录1前言12.1.1国内增值税发展历程.…12.1.2国外增值税实施现状.22.2营业税改增值税的必要性32.3交通运输业“营改增”内容概述.…33交通运输业“营改增”的意义及不利影响…33.1交通运输业“营改增”的意义..43.2“营改增”对交通运输业不利的方面.…54.1东方航空公司简介…54.1.1缴纳营业税时代的东方航空公司...54.1.2实行“营改增”后的东方航空公司.·54.2“营改增”前后东方航空公司税负及利润分析比较.。74.3东方航空公司应对“营改增”的对策分析..94.3.1谨慎选择合作伙伴..94.3.2充分利用税收优惠政策.…4.3.3进行合理纳税筹划104.3.4优化企业管理…105结论10参考文献…致13