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营业税改征增值税政策(以下简称“营改增”)自2012年1年1日在上海区域试点以来,“营改增”已陆续推广到全国试行,涉及交通运输、邮政服务等行业,有效减轻了企业税负,激发了企业活力,取得了良好的政策效果,受到了各类市场主体的欢迎。航空运输业作为首批试点行业,同样受益颇多。本文以2012年的合计财务数据为例,粗略测算了“营改增”前后航空公司税收负担的变化,力求准确地量化政策影响,为其他研究者提供一种参考。
Business tax reform levy value-added tax policy (hereinafter referred to as “business tax increase”) Since January 1, 2012 in the Shanghai area pilot since the “camp to change” has been gradually extended to the national trial, involving transport, postal services And other industries, effectively reducing the tax burden on enterprises, stimulating the vitality of enterprises, and achieved good policy results, has been welcomed by all types of market participants. Air transport industry as the first pilot industry, also benefited a lot. Taking the total financial data of 2012 as an example, this paper roughly estimates the tax burden of airlines before and after the change of “Yingzengzeng”, and seeks to accurately quantify the impact of policies and provide a reference for other researchers.