本文關(guān)鍵詞：營改增對綠地集團(tuán)財(cái)務(wù)的影響及對策研究　出處：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：營改增是我國財(cái)稅體制改革的一項(xiàng)重要舉措,隨著改革的不斷深入與在交通運(yùn)輸行業(yè)積累的改革經(jīng)驗(yàn),房地產(chǎn)行業(yè)也加入了營改增的行列。2016年5月,營改增全面推行,我國增值稅已完全取代營業(yè)稅,這是對我國稅收制度的一項(xiàng)改革。綠地集團(tuán)作為國有控股的大型企業(yè)集團(tuán),積極響應(yīng)國家制度改革,制度改革對其財(cái)務(wù)方面的影響比較明顯,具有代表性作用。從企業(yè)的稅負(fù)、現(xiàn)金流、凈利潤、償債能力、營運(yùn)能力及盈利能力六個(gè)方面出發(fā)運(yùn)用財(cái)務(wù)分析方法詳細(xì)分析營改增對綠地集團(tuán)財(cái)務(wù)方面的影響。營改增后雖然有的企業(yè)稅負(fù)出現(xiàn)短暫性上漲的情況,但是對綠地集團(tuán)來說,減稅效果較為明顯。首先,假設(shè)繼續(xù)保持2015年的營業(yè)成本和營業(yè)稅金及附加,則凈利潤將大幅度下降,房地產(chǎn)開發(fā)業(yè)營改增政策對綠地集團(tuán)凈利潤來說是有利的。營改增政策對綠地集團(tuán)現(xiàn)金流量的影響的指標(biāo)是支付的各項(xiàng)稅費(fèi),支付的各項(xiàng)稅費(fèi)占經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額比重降低,營改增政策增加了綠地集團(tuán)的現(xiàn)金流量凈額。其次,運(yùn)用財(cái)務(wù)分析法得出營改增對綠地集團(tuán)的償債能力和盈利能力都是有利的,但是營運(yùn)能力略有下降。最后,提出通過稅收籌劃、提升發(fā)票管理水平和提高財(cái)務(wù)無人員專業(yè)能力等方法減少綠地集團(tuán)的稅收負(fù)擔(dān)及降低財(cái)務(wù)風(fēng)險(xiǎn)。并且通過對綠地集團(tuán)面對改革遇到的問題及解決措施的分析,可以加強(qiáng)其他房地產(chǎn)公司對營改增利弊的認(rèn)識(shí),從而做出及時(shí)的應(yīng)對,有利于營改增的順利實(shí)施和房地產(chǎn)企業(yè)的長遠(yuǎn)發(fā)展。
[Abstract]:Replacing business tax with value-added tax(VAT) is an important measure of China's tax system reform, with the deepening of reform and accumulation in the transportation industry reform experience, the real estate industry also joined the ranks of replacing business tax with value-added tax(VAT).2016 in May, replacing business tax with value-added tax(VAT) full implementation of value-added tax in our country has been completely replace business tax, which is a the reform of the tax system in our country. The green group is a state-owned large enterprise groups, a positive response to the national system reform, the influence of system reform on the financial aspects of the more obvious, representative role. From the corporate tax burden, cash flow, net profit, solvency, the six aspects of operating capacity and profitability of the application the financial analysis method of detailed analysis of replacing business tax with value-added tax(VAT) impact on the financial aspects of the green group. After replacing business tax with value-added tax(VAT) although some temporary corporate tax increases, but the Greenland Group, the tax effect is obvious First, continue to maintain the assumption of 2015 operating costs and business taxes and surcharges, while net profit will decline sharply, the real estate development industry replacing business tax with value-added tax(VAT) policy is beneficial to the Greenland Group net profit. To increase policy camp effect on Greenland Group cash flow index is the tax payment, the tax payment the total net cash flow from operating activities to reduce the proportion, replacing business tax with value-added tax(VAT) policy to increase the net cash flow of Greenland Group. Secondly, by the analysis of replacing business tax with value-added tax(VAT) Greenland Group's solvency and profitability are the financial method but the operating capacity decreased slightly. Finally, put forward by tax planning, promotion the level of invoice management and improve the financial non professional ability and other methods to reduce the green group's tax burden and reduce financial risk. And through the green group in the face of reform and the problems encountered The analysis of solving measures can strengthen other Real Estate Company's understanding of business transformation and increase advantages and disadvantages, so as to make timely response, which is conducive to the smooth implementation of the camp and the long-term development of real estate enterprises.

【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F299.233.42

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本文編號：1403837