本文選題：營(yíng)改增 + 影響��； 參考：《大連海事大學(xué)》2014年碩士論文

【摘要】：本文以TPL公司在營(yíng)改增政策實(shí)施起試點(diǎn)運(yùn)行的情況為研究基礎(chǔ),對(duì)營(yíng)改增的背景、相關(guān)國(guó)內(nèi)外理論、改革進(jìn)程及探索結(jié)果進(jìn)行梳理,以此為理論基礎(chǔ)結(jié)合TPL公司的實(shí)際情況分析了在營(yíng)改增此次稅改大潮中對(duì)于企業(yè)稅負(fù)、財(cái)務(wù)管理、會(huì)計(jì)核算處理等方面的影響；同時(shí)結(jié)合國(guó)內(nèi)外相關(guān)理論知識(shí),以TPL公司實(shí)際運(yùn)行情況總結(jié)歸納了應(yīng)對(duì)營(yíng)改增的企業(yè)在風(fēng)險(xiǎn)控制、納稅籌劃、財(cái)務(wù)核算中應(yīng)采取的應(yīng)對(duì)策略。 首先,營(yíng)改增的首要目的就是統(tǒng)一貨物勞務(wù)稅收制度,將服務(wù)業(yè)納入增值稅抵扣鏈條,解決貨物與服務(wù)不能互相抵扣的重復(fù)征稅問(wèn)題,減輕企業(yè)稅收負(fù)擔(dān),減少企業(yè)生產(chǎn)成本,促進(jìn)社會(huì)形成更好的良性循環(huán),提升第三產(chǎn)業(yè)的發(fā)展。但由于每個(gè)企業(yè)的所處行業(yè)背景不同,生產(chǎn)經(jīng)營(yíng)特點(diǎn)也不盡相同,此次稅改不一定使每個(gè)企業(yè)稅負(fù)下降,有的企業(yè)反倒未減還增。因此營(yíng)改增的初衷雖然是為了降低企業(yè)稅負(fù),但各個(gè)行業(yè)各個(gè)企業(yè)實(shí)行的結(jié)果卻不盡相同。 本文結(jié)合TPL公司實(shí)行營(yíng)改增的情況,分析了營(yíng)改增對(duì)于企業(yè)的影響,由于企業(yè)經(jīng)營(yíng)中有大量的代收代付業(yè)務(wù),且大多可取得增值稅專(zhuān)用發(fā)票,大大的提高了可抵扣成本比例,且企業(yè)涉及增值稅的主營(yíng)業(yè)務(wù)增值額較小,因此稅負(fù)有所下降,但營(yíng)業(yè)稅改征增值稅的實(shí)際運(yùn)行中,給企業(yè)帶來(lái)大量人力、物力成本的增加,相對(duì)于征收營(yíng)業(yè)稅是提高了工作環(huán)節(jié)中的復(fù)雜性,對(duì)于企業(yè)財(cái)務(wù)及法律風(fēng)險(xiǎn)的控制也提出了新的挑戰(zhàn)。 稅改的結(jié)果主要還是看企業(yè)稅負(fù)的增加還是減少,結(jié)合TPL公司稅負(fù)下降的情況,總結(jié)歸納了企業(yè)如何做好納稅籌劃方案,有效降低稅負(fù)；在日常工作中規(guī)范財(cái)務(wù)及票據(jù)的管理,加強(qiáng)相關(guān)法律法規(guī)的學(xué)習(xí),結(jié)合稅收政策做好法律及財(cái)務(wù)風(fēng)險(xiǎn)的把控,使企業(yè)得到更好更長(zhǎng)遠(yuǎn)的發(fā)展。
[Abstract]:Based on the research of TPL Company's pilot operation in the implementation of the reform policy, this paper combs the background, relevant domestic and foreign theories, reform process and exploration results of the camp reform and increase policy. On the basis of this theory, combined with the actual situation of TPL Company, this paper analyzes the influence on enterprise tax burden, financial management, accounting treatment and so on in the tide of business reform and tax reform, and at the same time combines the relevant theoretical knowledge at home and abroad. Based on the actual operation of TPL Company, this paper sums up the countermeasures that should be adopted in risk control, tax planning and financial accounting. First, the primary purpose of the increase is to unify the tax system on goods and services, to bring the service industry into the value-added tax deduction chain, to solve the problem of repeated taxation of goods and services that cannot be deducted from each other, to lighten the tax burden on enterprises, and to reduce the production costs of enterprises. Promote society to form a better virtuous circle, promote the development of tertiary industry. However, because of the different background of each enterprise and the different characteristics of production and management, the tax reform does not necessarily reduce the tax burden of each enterprise, but some enterprises do not decrease or increase. Therefore, the original intention of the increase is to reduce the tax burden, but the results vary from industry to industry. This paper analyzes the influence of TPL Company on the operation of enterprises. Because there are a lot of collecting and paying business in the enterprise management, and most of them can obtain the special invoice of VAT, the ratio of deductible cost is greatly increased. And the value added of the main business involved in VAT is relatively small, so the tax burden has decreased, but in the actual operation of the Business tax changing to VAT, it has brought a great deal of human and material cost to the enterprise. Compared with the collection of business tax, the complexity of the work is increased, and the control of the financial and legal risks of the enterprise is also put forward a new challenge. The result of tax reform mainly depends on the increase or decrease of enterprise tax burden. Combined with the decreasing tax burden of TPL Company, this paper sums up and sums up how enterprises can do a good tax planning plan, effectively reduce tax burden, standardize the management of finance and bills in their daily work. Strengthen the study of relevant laws and regulations, combine with the tax policy to control the legal and financial risks, so that the enterprise can get a better and more long-term development.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275.4;F812.42

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