本文關(guān)鍵詞： 營改增 現(xiàn)代服務(wù)業(yè) 稅務(wù)籌劃 稅負(fù)　出處：《對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：營改增是“十二五”期間我國財(cái)稅體制改革的重要內(nèi)容。2011年11月16日,財(cái)政部、國家稅務(wù)總局聯(lián)合發(fā)布《營業(yè)稅改征增值稅試點(diǎn)方案》(財(cái)稅[2011]110號(hào)),標(biāo)志著營改增改革正式拉開序幕。營改增是我國完善稅制體系建設(shè)的重要里程碑,對(duì)解決重復(fù)征稅、促進(jìn)結(jié)構(gòu)性減稅起到舉足輕重的作用。但在實(shí)際推廣過程中,部分行業(yè)出現(xiàn)企業(yè)稅負(fù)不減反增現(xiàn)象,與營改增改革試點(diǎn)的根本目的不符。本文在對(duì)營業(yè)稅與增值稅稅制進(jìn)行分析的基礎(chǔ)上,闡述營改增改革進(jìn)行中遇到的問題。通過分析現(xiàn)代服務(wù)業(yè)企業(yè)的經(jīng)營特點(diǎn),發(fā)現(xiàn)營改增后影響企業(yè)稅負(fù)變化的因素:(1)企業(yè)成本以人工成本為主,中間投入比例低,不能取得進(jìn)項(xiàng)稅進(jìn)行抵扣;(2)企業(yè)可抵扣的成本支出與主營業(yè)務(wù)收入之比小于11.67%,不能達(dá)到企業(yè)營改增稅收平衡點(diǎn);(3)無法取得符合稅務(wù)部門認(rèn)證標(biāo)準(zhǔn)的增值稅發(fā)票;(4)固定資產(chǎn)重置周期長,無法取得較大數(shù)額進(jìn)項(xiàng)稅。本文通過案例分析法,結(jié)合BC醫(yī)院管理有限公司具體情況,對(duì)企業(yè)在營改增后的稅收籌劃策略提出合理化建議。首先,從稅收政策入手,利用稅收優(yōu)惠政策為企業(yè)合理避稅,或合理利用納稅人身份轉(zhuǎn)換為企業(yè)尋求更大利潤空間;其次,從企業(yè)會(huì)計(jì)核算角度分析,分別核算企業(yè)兼營行為可一定程度上避免稅務(wù)風(fēng)險(xiǎn),區(qū)分可抵扣和不可抵扣項(xiàng)目可充分利用相關(guān)政策為企業(yè)節(jié)約稅務(wù)成本;第三,從企業(yè)經(jīng)營上看,適當(dāng)調(diào)整思路可在營改增后為企業(yè)減輕稅負(fù),如選擇一般納稅人為供應(yīng)商,降低進(jìn)貨成本或提高銷售價(jià)格以增加利潤空間,也可增加外購項(xiàng)目以獲得進(jìn)項(xiàng)稅額抵扣;最后,提高企業(yè)管理者、財(cái)務(wù)工作者和基層采購人員的財(cái)務(wù)素質(zhì),積極應(yīng)對(duì)稅制改革。為企業(yè)提供的上述應(yīng)對(duì)策略,旨在從實(shí)際工作出發(fā),切實(shí)達(dá)到通過實(shí)施營改增為企業(yè)減輕稅負(fù)的根本目的,扭轉(zhuǎn)現(xiàn)代服務(wù)業(yè)企業(yè)在稅改后反而加重稅負(fù)的不利局面。
[Abstract]:Business reform is an important part of the reform of China's fiscal and taxation system during the 12th Five-Year Plan period. In November 16th 2011, the Ministry of Finance, The State Administration of Taxation jointly issued the "pilot Program for Business tax Reform and VAT Collection" (fiscal and taxation [2011] 110), which marks the official prelude to the reform of business reform, which is an important milestone in the construction of China's tax system, and solves the problem of repeated taxation. The promotion of structural tax cuts plays an important role. However, in the actual process of promotion, some industries have the phenomenon of increasing the tax burden of enterprises rather than reducing the tax burden. This paper, based on the analysis of the business tax and value-added tax system, expounds the problems encountered in the reform of the business reform, and analyzes the management characteristics of the modern service enterprises. It is found that the factor that affects the change of the tax burden of enterprises after the increase of business operation is that the cost of enterprises is dominated by labor costs and the proportion of intermediate inputs is low. The ratio of the deductible cost expenditure to the main business income is less than 11.67, and the balance point of tax increase cannot be reached.) the VAT invoice that meets the certification standard of the tax department can not be obtained. The replacement period of fixed assets is long, It is impossible to obtain a large amount of income tax. In this paper, through the case analysis, combined with the specific situation of BC Hospital Management Co., Ltd., the paper puts forward some reasonable suggestions on the tax planning strategy of the enterprise after the business reform and increase. First of all, it starts with the tax policy. The use of preferential tax policies for enterprises to avoid tax reasonably, or reasonable use of taxpayer identity to seek greater profit space for enterprises; secondly, from the point of view of enterprise accounting, Separate accounting can avoid tax risk to a certain extent, distinguish between deductible items and non-deductible items can make full use of relevant policies to save tax costs for enterprises; third, from the point of view of enterprise management, Appropriate adjustment can lighten the tax burden of the enterprise after the increase of business operation, such as selecting the general taxpayer as the supplier, reducing the purchase cost or raising the sales price to increase the profit margin, or increasing the purchase items to obtain the income tax deduction; finally, To improve the financial quality of enterprise managers, financial workers and purchasing personnel at the grass-roots level, and to actively respond to the tax reform. To achieve the fundamental goal of reducing the tax burden of enterprises through the implementation of business reform, and to reverse the unfavorable situation that the tax burden of modern service enterprises is aggravated after the tax reform.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F719;F812.42;F715.5

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