远洋运输业营改增前后税负变化比较详解.docx

远洋运输业“营改增”前后税负比较完 成 日 期： 2016-5-09学 生 姓 名： 曹江民指 导 教 师： 刘琨 答辩小组成员：孙美杰杨阳杜鹏飞论 文 成 绩： 摘要中国拥有近300万平方公里的海域与32000公里长的海岸线,其中大陆岸线为18000公里。作为一个拥有广袤海域与较长海岸线的国家，我国的远洋港口以及远洋运输业也较为发达。2011年，经国家国务院批准，财政部、国家税务总局联合下发营业税改增值税试点方案。从2012年1月1日起，在上海交通运输业和部分现代服务业开展营业税改征增值税试点。作为我国营改增的主要改革试点之一的远洋运输业，推行营改增完善了行业上下游的抵扣链条，有利于避免重复征税现象。在试行期间，远洋运输业税负变动有增有减，本文主要说明的是就长远来看远洋运输业的税负水平还是处于下降状态的。本文就营改增改革之后的中远航运集团为例，对于此次改革中所产生的问题以及远洋运输业应对这些问题的方法做出分析。探讨内容有营改增前后的税率变化造成了远洋运输业在刚开始时税负的不降反增现象，以及产生这一现象的主要原因。改革后的税负变化对于远洋运输业来说产生的具体影响。远洋洋运输业抓住改革时机对于滋生的产业结构作出调整，扩大了自身企业规模，调整了企业税收筹划制度。关键词： 远洋运输业; 营改增; 税负变动AbstractChinese has nearly 3 million square kilometers of sea and 32000 km long coastline, the mainland coastline of 18000 kilometers. A vast sea area and a long coastline, China Ocean port and ocean shipping industry is more developed. In 2011, the country approved by the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued VAT tax pilot program. From January 1, 2012 onwards, the business tax VAT pilot in Shanghai transportation industry and part of modern service industry. As one of the major reform of China changed by the ocean shipping industry, the implementation of replacing business tax with value-added tax(VAT) improve the industry on the lower reaches of the deduction chain, to avoid the phenomenon of repeated taxation. During the pilot period, the ocean shipping industry tax increases are reduced, the main note of this paper is on the long-term perspective of the tax burden of ocean shipping industry is still in a state of decline. In this paper, after the reform of the camp changed to increase the COSCO Shipping Group, for example, the problems arising from the reform and the ocean shipping industry to respond to these issues to make an analysis of these issues. This paper mainly discusses the change of tax rate before and after the camp changed, which resulted in the increase of the tax burden of the ocean shipping industry at the beginning, and the