“营改增”对MT公司财务绩效影响研究

发布时间：2018-11-18 14:38

【摘要】：2012年1月1日起,在上海市交通运输业和部分现代服务业开展的营业税改征增值税试点,拉开了中国“营改增”税制改革的序幕。“营改增”税制改革的目的在于消除营业税重复征税,是国家实施结构性减税的一项重要措施。营业税和增值税是我国商品劳务税的主要税种,然而,与增值税不同的是,营业税具有重复征税、加重企业税负的缺点。随着我国社会经济的发展,增值税和营业税的共存也逐渐显现出一些弊端,比如,该方式不利于发挥增值税税收“中性”的优点,导致增值税抵扣链条的断裂等问题。为改变这一现状,实现国家的结构性减税的目标,营业税改征增值税就成为我国的必然选择[1]。国内外文献资料的研究表明,自实施“营改增”政策以来,改革成效逐步显现,企业税负下降明显,增加了经济利润。同时,交通运输业中的小规模纳税人的税负也有所减少受益较多,从这一角度来讲,“营改增”达到了其目的和预想效果,但是,一些交通运输业一般纳税人却出现税负不但没有减少,反而有所增加的现象。MT公司也是受本次“营改增”政策影响较大的企业。之前企业的主营业务是以缴纳营业税为主,现在基本上都已改征增值税。虽然同属于交通运输业的“营改增”,但是因为每个企业都有自己的特殊性,因此对于不同企业的影响还是有所不同的。通过定量分析探究出企业在改征增值税之后各方面到底有多大影响,特别是企业的税负和利润方面的影响到底是怎么样的,将是本文接下来所需要重点研究的方面和目标,这两点也是影响企业财务绩效的重要因素。本文从“营改增”的大背景出发,结合交通运输业的自身特色,并通过对相关已有研究的回顾和梳理,配合使用理论研究与规范研究相结合的方法,以MT公司税务数据为支撑,较为系统的研究“营改增”对交通运输业财务绩效的影响,尤其是对其利润与税负的影响,以期寻找出合理可行的解决途径和优化方案。在前文研究的基础上,结合本人在MT公司实习时候了解到的企业所面临的现实问题,本文有针对性的对MT公司提出了几点建议,以期能对公司的发展提供一些帮助,即对公司经营管理、财务管理和信息管理三方面的意见和建议,这三点也是覆盖了公司经营的各个主要方面。另外,针对同类型的其他企业,本文也提出了几点建议:(1)要重视增值税专用发票的取得。(2)加强对企业会计和税务人员的培训。(3)选择适合自己的纳税人身份。(4)转变企业的经营模式。
[Abstract]:Since January 1, 2012, the pilot project of business tax reform and VAT collection in Shanghai transportation and some modern service industries has opened the prelude of China's tax system reform. The purpose of the tax system reform is to eliminate the double taxation of business tax, which is an important measure for the state to implement structural tax reduction. Business tax and value-added tax are the main taxes of goods and services tax in our country. However, unlike value-added tax, business tax has the disadvantage of double taxation and aggravating the tax burden of enterprises. With the development of social economy in our country, the coexistence of value-added tax and business tax has gradually revealed some disadvantages. For example, this way is not conducive to giving full play to the advantages of value-added tax "neutral", which leads to the breakage of value-added tax deduction chain and so on. In order to change the present situation and realize the goal of national structural tax reduction, it is an inevitable choice for our country to change business tax to value added tax (VAT). The research of domestic and foreign literature shows that since the policy of "business reform and increase" has been implemented, the reform effect has gradually appeared, the tax burden of enterprises has decreased obviously, and the economic profits have been increased. At the same time, the tax burden of small-scale taxpayers in the transportation industry has also been reduced to a greater extent. From this point of view, the "business reform increase" has achieved its purpose and expected effect, but, The tax burden of some general taxpayers in transportation industry has not been reduced, but the tax burden has been increased. MT Company is also the enterprise which is greatly affected by the "business reform and increase" policy. Before the main business is to pay business tax-based, now basically have been converted to value-added tax. Although it belongs to the transportation industry, each enterprise has its own particularity, so the influence on different enterprises is different. By means of quantitative analysis, we can find out how much impact the enterprise has on all aspects after the change of VAT, especially the impact on the tax burden and profits of the enterprise, which will be the key research area and goal of this paper. These two points are also the important factors that affect the financial performance of enterprises. Based on the background of "business reform and increase", combined with the characteristics of transportation industry, and by reviewing and combing the related research, and combining the method of combining theoretical research with normative research, this paper is supported by the tax data of MT Company. This paper systematically studies the influence of "business transformation and increase" on the financial performance of transportation industry, especially on its profit and tax burden, in order to find a reasonable and feasible way to solve and optimize the scheme. On the basis of the previous research, combined with the practical problems that I learned during my internship in MT Company, this paper puts forward some suggestions to MT Company in order to provide some help for the development of the company. That is, the three aspects of the company management, financial management and information management advice and suggestions, these three aspects also cover the main aspects of the company management. In addition, for other enterprises of the same type, This paper also puts forward several suggestions: (1) to pay attention to the acquisition of special VAT invoices; (2) to strengthen the training of accounting and tax personnel in enterprises; (3) to choose a suitable taxpayer identity; (4) to change the business model of enterprises.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F512.6;F506.7

【参考文献】