中国地质大学长城学院本科毕业论文题目“营改增”对货物运输业的影响院别经济学院专业会计学学生姓名韩雪学号013131631指导教师李克桥职称教授2017年4月30日“营改增”对货物运输业的影响摘要进入新纪元之后，我国对征税所得做了很多的调整，最特别的一项便是对营业税的调整，营业税改征增值税（简称营改增），这对引导鼓动第三产业的发展有很大的优势。营改增范围有十项，其中对交物运输业有详细的行业分别一一航空运输服务、水路运输服务、管道运输服务、铁路运输服务、水路运输服务。关于这一行业，企业纳税人的税负与营改增之前相比，税负是减少：从另一个角度，税务机关的征税收入与货物运输量的增长呈正相关。税负的增减与征税机关的征税收入之间的关系是一种到问题，理清这一问题对交通运输的发展具有重大意义，更有助于推动交通运输业的发展和产业结构的升级，对现实运输业的发展具有重要的指导意义。交通运输业分为人力运输与货物运输。本文讨论的是营改增对交通运输业中的货物运输的影响。本文采用的是理论研究的办法，并辅助一定的实际研究，用比较分析法研究营改增前后货物运输业及纳税机关各方面的改变，阐述了营改增后货物运输的额发展现状。其次，用实证研究法梳理出货物运输业税收征管的对策建议。关键词：营改增：对策，货物运输业ABSTRACTAfter entering the new era,the adjustment of the income tax on the income did a lot of inChina,one of the most special is the adjustment of business tax,business tax paid VAT(hereinafter referred to as the camp to increase)and the guide for the development of the tertiaryindustry has a great advantage.Camp to increase scope there are ten items,including transportthe hand in are detailed industry respectively air transport services,water transportationservices,pipeline transport,railway transportation,water transportation services.The tax burdenon corporate taxpayers is reduced compared with before the increase.On the other hand,taxrevenues are positively correlated with the increase in freight traffic.With increase of taxtaxauthorities of the relationship sort out this problem is of great significance to the developmentof transportation,cargo transport.This paper discusses the effect of the increase on transportationin transportation.This article USES the theory research,and assist the actual research,usingcomparative analysis research camp before and after the change to increase the goods transport,this paper expounds the camp to increase after the carriage of goods by frontal developmentpresent situation.Secondly,the countermeasure of the tax administration of the freight transportindustry is combed through the empirical research method.Keywords:Business tax instead;counter plan:road transportation industry.目录2“营改增”的概述.2.1“营改增的概念……2.2关于货物运输业“营改增”的基本内容......3“营改增”对货物运输业的负面影响3.1对货物运输业财务管理的影响23.2对货物运输业税负的影响…34“营改增”问题出现的原因4.1货物运输业经营现状管理不规范44.2税务机关管理难度大执法困难4.3社会化管理协同不到位……65完善营改增所造成困境的对策.5.1纳税人积极响应政策65.2纳税机关改进征管政策753政府规范优惠政策76结论8参考文献…9致谢…