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随着世界经济一体化趋势日益加强,我国经济与世界经济发展深度融合,铁路运输企业营业税改征增值税(以下简称“营改增”)是我国经济发展到一定阶段的必然要求。自2014年1月1日起,铁路运输企业实行“营改增”试点,在现行增值税17%、13%两档税率基础上,新增设11%、6%两档税率,交通运输业适用11%的税率,交通运输物流辅助服务适用6%的税率,“营改增”后税负上升。本文从税收理论、税制体系、生产经营管理模式及费用支出特点分析税负升高的原因,并从寻求政策支持、提高自身管理水平等角度提出加强铁路运输企业增值税管理的具体可行建议。同时本文指出未来铁路运输企业管理模式、生产流程的再造将是适应税制改革、降低企业税负水平的一项非常重要的工作。
With the increasing trend of world economic integration and the deep integration of China’s economy and the development of the world economy, the VAT reform of the railway transportation enterprises (hereinafter referred to as the “VAT reform”) is a necessary requirement for the economic development of our country to a certain stage. Since January 1, 2014, railway transport enterprises have implemented the pilot program of “Changing Camps to Increase Prices,” adding 11% and 6% tax rates to the current 17% VAT and 13% The tax rate of 11% applies to the transportation industry, the tax rate of 6% applies to transportation, logistics and auxiliary services, and the tax burden increases after the increase of “battalion reform and increase”. This paper analyzes the reasons of the rising tax burden from the tax theory, the tax system, the mode of production and operation management and the expenditure characteristics, and puts forward some feasible suggestions to strengthen the management of VAT for railway transport enterprises from the perspective of seeking policy support and improving their own management level. At the same time, this paper points out that the future management mode of railway transport enterprises and the reengineering of production processes will be a very important task to adapt to the reform of tax system and reduce the tax burden of enterprises.