中文摘要：

本文运用定量分析法研究＂营改增＂对旅行社利润的影响,测度＂营改增＂前后旅行社利润的变化。结果表明：①一般规模纳税人的旅行社在交通运输成本占营业收入比例大于7.07%,且能够获得相应可抵扣的增值税专用发票的条件下,企业利润增加。②小规模纳税人的旅行社将预收账款占营业收入的比例控制在3.06%~41.8%的范围内,企业利润增加。这不仅有利于旅行社企业更清晰地认识＂营改增＂对旅行社的利润影响,也为旅行社企业的财务管理更好地迎接＂营改增＂全面改革提供重要的依据。

英文摘要：

To expand the reform of business tax be changed into added value tax during the twelfth five--year plan, business tax be changed into added value tax is bound to affect the travel, agency profits. So we need to estimate the impact of travel Agency when business tax is changed into added value tax from the angle of quantitative research. Through the careful analysis, this study calcu- lates that travel agency who as a general VAT taxpayer can increase profit and net margin if its transportation cost take proportion of operating income at 7.07%; travel agency who as a small--scale taxpayer can add to its return and net margin if its deposit received accounted for operating income range from 3.06% to 41.8%.