“营改增”背景下SZ汽车租赁公司增值税纳税筹划研究

发布时间：2018-03-17 13:34

本文选题：纳税筹划　切入点：营改增　出处：《天津商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：“营改增”税制改革后,包含汽车租赁业在内的邮政业、电信业、现代化服务业等行业在税基和税率方面均发生了变化。随着我国经济的发展,人们的生活水平和消费水平均得到不同程度提升,同时也带动了人们消费观念和消费方式的改变,加之人们对生态环境日趋重视,使得汽车租赁行业快速崛起。而在“营改增”的前提下,汽车租赁行业的增值税征收问题引起行业内人士的广泛关注。税负直接影响着企业的利润,而“营改增”又对汽车租赁企业增值税的计算缴纳和征收管理有着直接影响,所以针对增值税纳税筹划相关课题进行学习研究对于汽车租赁企业来说具有极其重要的价值和意义。本文针对SZ汽车租赁公司进行相关研究,关注该公司近几年的利润构成以及公司所涉及业务的增值税税基、税率等相关计税依据,研究它们对企业增值税纳税筹划存在的价值及影响,并由此作为切入点对SZ汽车租赁公司增值税纳税筹划相关问题进行分析。首先系统回顾了西方纳税筹划相关理论及我国学者对有关“营改增”后相关企业的纳税筹划问题的研究成果。然后以SZ汽车租赁公司现有的最新财务报表、年报等财务数据为依托,运用对比、案例等方法来分析“营改增”税制改革实施前后SZ汽车租赁公司增值税缴纳相关情况以及增值税纳税筹划状况,进而对其设计具有针对性的筹划方案。本文在税制改革的前提下,针对SZ汽车租赁公司的增值税筹划现状及问题,分别从纳税人身份的选择、供应商的选择、合理运用税收优惠政策等不同方面提出相应的增值税纳税筹划设计方案。最后提出几点宏观的建议以保障筹划方案得以高效的执行,合理有效的减轻SZ汽车租赁公司经营过程中产生的税收负担、降低税务风险、提高公司经济效益。
[Abstract]:After the reform of the tax system of "Business Reform and increase", the postal industry, telecommunications industry, modern service industry and other industries, including automobile rental industry, have all changed in tax base and tax rate. With the development of our country's economy, People's living standard and consumption level have been improved in different degrees, and at the same time, it has also led to the change of people's consumption concept and consumption style, and people pay more and more attention to the ecological environment. Under the premise of "business reform and increase", the issue of VAT collection in auto rental industry has aroused widespread concern in the industry. The tax burden directly affects the profits of enterprises. The "business reform and increase" has a direct impact on the calculation, payment and collection and management of VAT in car rental enterprises. Therefore, it is of great value and significance to study the related topics of VAT tax planning for car rental enterprises. Paying attention to the profit structure of the company in recent years, as well as the basis of the value-added tax tax, tax rate, and other related tax basis of the business involved in the company, and studying their value and influence on the enterprise value-added tax planning, And as a starting point to SZ car rental company VAT tax planning related issues were analyzed. Firstly, the related theories of tax planning in the West and the tax payment of related enterprises after the "business reform and increase" were systematically reviewed by Chinese scholars. Planning the results of the research. Then SZ car rental company based on the latest financial statements, Based on the financial data such as annual report, this paper analyzes the relevant situation of VAT payment and the situation of VAT tax planning of SZ car rental company before and after the implementation of the tax reform of "Business Reform and increase" by means of comparison and case study. Under the premise of tax system reform, this paper aims at the present situation and problems of VAT planning in SZ Automobile Leasing Company, respectively from the choice of taxpayer's identity, the choice of supplier, Reasonable use of preferential tax policies and other different aspects of the corresponding value-added tax planning design scheme. Finally, put forward a few macro suggestions to ensure that the planning program can be carried out efficiently. Reasonably and effectively lighten the tax burden of SZ car rental company, reduce the tax risk, and improve the economic efficiency of the company.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F721;F715.5

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