摘要：营业税改增值税是我国税制改革的一项重大举措，有利于降低相关行业的税负压力，调动行业积极性，促进行业结构改革与企业创新发展，同时进一步完善我国流转税税制。本文以交通运输业为例探讨营业税改增值税对企业财务的影响。文章首先介绍选题的意义以及国内外的研究现状；然后，概述了营业税改增值税的相关理论、政策背景、发展历程，以及营改增实施过程中存在的主要问题；接着，从资产核算、收入确认、成本计量，税负对比等角度出发，在理论层面上分析了营改增对交通运输业企业的影响；最后，文章以南方航空公司为例，进一步探讨了营改增对交通运输业企业税负和绩效的影响，并提出了相关的政策建议。69908

毕业论文关键词：营改增；交通运输业；税收负担；财务影响

Study on the influence of value added tax on Corporate Finance-- take the transportation industry as an example

    Abstract：The business tax on the value added tax is a major measure of the tax system reform in our country, is to reduce the tax burden of related industries to mobilize enthusiasm of the industry, promote industry structure reform and innovation and the development of enterprises, and further perfect our country circulation tax system. In this paper, the transportation industry as an example of the value added tax on the impact of financial enterprises. Are introduced in this paper firstly the significance and research status at home and abroad; then, it summarizes the business tax VAT related theory, policy background, development course, and camp changed to increase the implementation of the main problems existing in the process; then, from the accounting of assets, recognition of revenue, cost measurement, the tax burden contrast angle of, in the theoretical analysis the camp to increase the impact on traffic transportation enterprises; finally, the Southern Airlines, for example, to further explore the camp changed to increase the impact of transportation enterprise tax burden and performance, and puts forward the relevant policy recommendations.

    Key Words: Camp changed to increase  communications and transportation industry  tax burden  financial impact

目录

一、引言 1

（一）研究目的和意义 1

（二）研究现状 1

（三）研究内容 3

二、营业税改增值税概述 5

（一）营业税与增值税相关概念 5

（二）营改增政策发展历程 5

（三）营改增过程中存在的主要问题 5

三 、营改增对交通运输业税负的影响 8

（一）营改增对交通运输业资产、收入、成本计量的影响 8

（二）营改增对交通运输企业税负的影响 9

四、营改增对交通运输业财务影响的案例分析——以南方航空为例 11

（一）南方航空公司简介 11

（二）营改增对南方航空公司营业税、增值税的影响 11

（三）营改增对南方航空公司盈利情况的影响 14

（四）案例分析小结 15

五、 交通运输业应对营改增的政策建议