摘要：营改增对交通运输行业南京港的影响自2012年1月1日，国家决定在上海市进行试点交通运输业和部分现代服务业等来开展营业税改征增值税（简称“营改增”）。此次试行代表交通运输业踏入“营改增”时代。国家实行“营改增”的最初目标是为了解决货物或劳务征收营业税的重复征税问题，进一步完善税收制度。最终激发第三产业的活力，推进国家产业结构多样化。本文结合阅读的相关文献和法律法规，在现有的关于相关影响的研究基础上，以南京港股份有限公司（以下简称“南京港”）为案例，从税负、成本和绩效方面研究“营改增”对该行业的影响。并为交通运输业如何更好地适应“营改增”提出相应建议，对其他行业适应全面“营改增”有一定的参考意义。

关键词 “营改增”交通运输业税收负担成本绩效

Title The influence of Replace Business Tax with Valued-added    Tax to the Transportation industry——a case study of  Nanjing port Limited by Share Ltd                         

Abstract：The State Council decided that from January 1, 2012, to carry out the business tax VAT pilot in the transportation industry of Shanghai city and part of modern service industry (hereinafter referred to as "replacing business tax with value-added tax (VAT)"). The trial implement represents the transport industry into the "camp changed to increase" era. The initial goal of the country's implementation of the "replacing business tax with value-added tax (VAT)" policy is to solve the repeated taxation problem of levying sales tax on goods or services, and further improve the tax system. Ultimately we can stimulate the vitality of the modern service industry, and promote the persification of the national industrial structure. Combining with the relevant literature and the laws and regulations of reading, in the existing related effects on the basis of the researches, this paper takes Nanjing port Limited by Share Ltd (hereinafter referred to as the "Nanjing port") as a case, studies the influence of "replacing business tax with value-added tax (VAT)" on the industry from the aspects of tax burden, cost and performance. This paper puts forward corresponding recommendations for the transportation industry to better adapt to the "replacing business tax with value-added tax (VAT)", It for other industries to adapt to this tax reform  has a certain  reference  value.

Keywords Replace Business Tax with Value-added Tax  Transportation Industry Tax  Burden  Cost  Performance

目 次

1 绪论 1

1.1 论文研究的背景 1

1.2 论文研究的意义 1

1.3 论文研究的内容 2

1.4 论文研究的方法 2

2 “营改增”的理论基础 4

2.1 文献综述 4

2.2 “营改增”的发展过程 5

2.3 营业税与增值税的对比