本文選題：營改增 + 稅收籌劃　； 參考：《華東交通大學(xué)》2017年碩士論文

【摘要】：鐵路交通運(yùn)輸行業(yè)作為生產(chǎn)性服務(wù)業(yè),稅改前主要是征收營業(yè)稅,營業(yè)稅計(jì)稅方式簡單,但是存在重復(fù)征收的情況,不利于整個(gè)行業(yè)的持續(xù)發(fā)展。2014年1月1日起,鐵路交通運(yùn)輸被納入了“營改增”試點(diǎn),完善了該行業(yè)增值稅抵扣鏈條,解決了行業(yè)中企業(yè)被重復(fù)納稅的問題,具有非常積極的意義。但是“營改增”后有部分鐵路交通運(yùn)輸業(yè)企業(yè)稅負(fù)不降反升,主要原因是鐵路交通運(yùn)輸企業(yè)的資產(chǎn)大多購置于“營改增”之前,無進(jìn)項(xiàng)稅抵扣,且部分企業(yè)也不注重稅收籌劃導(dǎo)致稅負(fù)上升。本文基于這種背景提出針對鐵路交通運(yùn)輸?shù)亩愂栈I劃方案,首先分析此次稅制改革對于鐵路交通運(yùn)輸業(yè)影響,綜合研究稅收籌劃領(lǐng)域內(nèi)相關(guān)文獻(xiàn),并介紹了本文涉及到的相關(guān)基礎(chǔ)理論與籌劃方法。然后以廣深鐵路有限公司為研究對象,介紹了企業(yè)的主營業(yè)務(wù)情況、涉稅情況、經(jīng)營情況,通過對廣深鐵路公司近幾年財(cái)務(wù)數(shù)據(jù)進(jìn)行分析,分析了企業(yè)“營改增”的納稅情況,并根據(jù)其納稅情況分析了企業(yè)增值稅籌劃現(xiàn)狀,發(fā)現(xiàn)企業(yè)缺乏一個(gè)整體的稅收籌劃方案。最后根據(jù)企業(yè)增值稅稅收籌劃存在的不足,從采購,經(jīng)營、會(huì)計(jì)核算三個(gè)環(huán)節(jié)提出了合理的稅收籌劃建議,并對籌劃方案實(shí)施過程中可能面臨的潛在風(fēng)險(xiǎn),提出相應(yīng)的防范對策。
[Abstract]:As a producer service industry, the railway transportation industry mainly collects business tax before tax reform. The business tax method is simple, but the situation of repeated collection is not conducive to the sustainable development of the whole industry. From January 1, 2014, Railway transportation has been brought into the pilot project of "business reform and increase", which has perfected the value-added tax deduction chain of this industry, solved the problem that enterprises in the industry have been repeatedly taxed, and has very positive significance. However, some of the railway transportation enterprises' tax burden did not decrease but instead rose after the "business reform and increase", mainly because most of the assets of the railway transportation enterprises were purchased before the "business reform and increase", and there was no income tax deduction. And some enterprises also do not pay attention to tax planning resulting in tax burden rise. Based on this background, this paper puts forward a tax planning scheme for railway transportation. Firstly, it analyzes the impact of the tax reform on railway transportation, and comprehensively studies the relevant documents in the field of tax planning. It also introduces the related basic theory and planning methods involved in this paper. Then taking Guangshen Railway Co., Ltd. as the research object, this paper introduces the main business situation, tax-related situation and management situation of the enterprise. Through the analysis of the financial data of the Guangzhou-Shenzhen Railway Company in recent years, the tax situation of the enterprise is analyzed. According to the tax situation, the present situation of enterprise value added tax planning is analyzed, and it is found that the enterprise lacks a whole tax planning scheme. Finally, according to the deficiency of the enterprise's VAT tax planning, this paper puts forward some reasonable suggestions on the tax planning from the aspects of procurement, operation and accounting, and the potential risks that may be faced in the course of the implementation of the planning scheme. The corresponding countermeasures are put forward.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F532.6;F530.68

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