發(fā)布時間：2018-09-06 20:10

【摘要】：營改增是深化財稅體制改革的重頭戲和供給側(cè)改革的重要舉措。全面推開營改增試點,用政府收入的“減法”,換取企業(yè)效益的“加法”和市場活力的“乘法”,有利于為企業(yè)增添活力,給經(jīng)濟增加動力。本次營改增的政策導向,著力于促進產(chǎn)業(yè)鏈的延長和業(yè)態(tài)的升級,大力支持服務業(yè)的改革及其與制造業(yè)的深度融合,在推動產(chǎn)業(yè)結(jié)構優(yōu)化和技術創(chuàng)新發(fā)展方面都有積極的作用。金融業(yè)作為國民經(jīng)濟發(fā)展的重要支撐,對經(jīng)濟貿(mào)易和宏觀調(diào)控都起著重要作用。營改增對于金融行業(yè)來說,帶來了新的發(fā)展機遇,可以有效避免重復征稅,延長抵扣鏈條,也可能會因為難以抵扣進項稅額等因素帶來挑戰(zhàn)。本文主要將理論知識與實際案例相結(jié)合,總結(jié)了國內(nèi)外有關稅收籌劃的研究理論成果,形成了本文研究的理論基礎,接著從意義、影響以及稅負增長角度闡明營改增對金融企業(yè)的影響,論證了金融企業(yè)開展稅收籌劃的必要性。通過分析HR投資開發(fā)有限公司的經(jīng)營情況和涉稅情況,尤其是重點研究營改增以后該企業(yè)的稅負增長和管理現(xiàn)狀,結(jié)合稅收籌劃策略以及企業(yè)的發(fā)展目標,在現(xiàn)行稅收制度框架下對企業(yè)的稅收籌劃方案進行優(yōu)化設計,幫助企業(yè)合理降低稅負,不斷提升效益。也為金融行業(yè)在營改增試點推開后抓住發(fā)展機遇,降低稅收負擔提供借鑒。
[Abstract]:The reform is an important part of deepening the reform of fiscal and taxation system and an important measure of supply-side reform. In order to increase the vitality of enterprises and increase economic power, the pilot projects of camp reform and increase should be introduced in an all-round way, and the "subtraction" of government revenue will be used in exchange for the "addition" of enterprises' benefits and the "multiplication" of market vitality. The policy orientation of this camp reform and increase is focused on promoting the extension of industrial chain and upgrading of industrial form, and strongly supports the reform of service industry and its deep integration with manufacturing industry, which plays an active role in promoting the optimization of industrial structure and the development of technological innovation. As an important support of national economic development, financial industry plays an important role in economic trade and macro-control. For the financial industry, it brings new development opportunities, can effectively avoid double taxation, extend the credit chain, and may bring challenges due to the difficulty of deducting income tax. This paper mainly combines theoretical knowledge with practical cases, summarizes the theoretical results of tax planning at home and abroad, forms the theoretical basis of this study, and then from the significance, This paper expounds the influence of the reform on the financial enterprises from the perspective of tax burden growth, and demonstrates the necessity of the tax planning of the financial enterprises. By analyzing the operating situation and tax-related situation of HR Investment and Development Co., Ltd., especially by studying the tax burden growth and management status of the enterprise after the change of camp, combined with the tax planning strategy and the enterprise's development goal, Under the framework of the current tax system, the enterprise's tax planning scheme is optimized and designed to help the enterprise reduce the tax burden reasonably and continuously improve the efficiency. It also provides a reference for the financial industry to seize the development opportunity and reduce the tax burden.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F832.39;F830.42

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