论营改增对交通运输企业利润的影响——以中海发展股份公司为例

The Impact of Business Tax Replaced with VAT on the Profit of Transportation Enterprises— Taking the China Shipping Development Corporation as an Example

2016年5月1日,营改增将进行最后四个行业的全面试点,从2012年首先开始于交通运输业等行业的营改增,已经进入了收关之际。从历经4年多的试点结果来看,从2012年试点到2015年底,"营改增"已经累计减税5000多亿元,结构性减税效果明显。交通运输业作为我国重要的行业,又是第一批试点行业,虽然交通运输业营改增后,流转税负呈下降的趋势,但对交通运输行业的利润影响是否是正向的还需要科学的研究,因此,本文以中海发展股份公司为例,分析营改增后影响交通运输业利润的变化及因素,并给出相应的建议。

In May 1, 2016, the reform policy of business tax replaced with VAT has conducted a comprehensive pilot of the last four industries, the policy began in 2012 in the transportation industry and other industries, has now entered the closing of the occasion. After more than 4 years of experimental results, from 2012 to the end of 2015, this reform policy has accumulated tax cuts of 500 billion Yuan, structural tax reduction effect is obvious. As an important industry in our country, the transportation industry is the first batch of pilot industries. After the implementation of the reform policy, the traffic tax burden of the transportation industry has been declining, however, it is also necessary to make a scientific study on whether the profit of transportation industry is positive. In this paper, the author analyzes the impact of the reform policy on the profit of transportation industry, and gives some suggestions.