“营改增”对GL旅游公司的影响及对策研究
发布时间：2018-07-25 13:52
【摘要】：旅游业已经成为一个城市第三产业的龙头,带动着整个第三产业乃至整个国民经济的发展,已然成为我国经济发展的战略性支柱产业之一,也称为永远的朝阳产业。旅游业同时属于综合服务行业,包括酒店、索道缆车、客运、旅行社业务等。此次“营改增”的全面推开,对旅游业来说是机遇与挑战并存,其纳税事项发生了较大变动,不仅税种从营业税改成增值税,税率、计税基础、会计核算方法等都发生了变化,对旅游业企业的营业利润和所得税也都产生了较大影响,可见,这次“营改增”的全面实行,对旅游业企业发展尤为难得且意义深远。GL旅游公司作为一家上市的旅游业公司,其规模较大且业务广泛,具有很高的代表性,结合2016年5月1日“营改增”的全面推开,分析在这大政策背景下对该企业的影响,总结相关经验供其他旅游公司参考,具有积极的借鉴作用,为朝阳企业的发展尽一份力量。本文通过典型案例的方式解读“营改增”对旅游行业的影响和对策研究,主要分为四部分:在绪论中,介绍选题背景、选题意义以及研究思路、方法,从“营改增”开始试点到现在的全面推广的大背景下,研究税改对GL旅游公司的影响对其他企业的借鉴意义,并说明本文的研究思路和研究方法,按照论述现状-提出问题-分析问题-给出对策的研究思路和文献分析法、案例分析法、定量分析法的研究方法对本篇论文进行论述;第一部分是对GL公司的介绍,从GL旅游公司的基本情况入手,即从GL旅游公司的主营业务情况、发展战略和经营状况着手,进一步介绍其涉税基本情况,为后文做基础;第二部分介绍“营改增”对GL旅游公司的影响,从税负、经营和财务绩效这三个方面入手,其中对经营的影响包括对利润和经济行为的影响,研究“营改增”对GL旅游公司的影响,进一步引出其面临的问题和原因分析,也即第三部分,从税负加重、经营管理和价格风险以及会计核算这四个方面展开;最后一部分就是结合以上论述和分析,研究旅游业积极面对“营改增”的对策,给予几点关键意见和可行办法。
[Abstract]:Tourism has become the leader of a city's tertiary industry, driving the development of the whole tertiary industry and the whole national economy, and has become one of the strategic pillar industries of our country's economic development, also known as the eternal sunrise industry. Tourism is also a comprehensive service industry, including hotels, cableway cable cars, passenger transport, travel services and so on. The overall expansion of the "business reform and increase" is both an opportunity and a challenge for the tourism industry, and its tax matters have undergone great changes. Not only have the types of taxes changed from business tax to value-added tax, the tax rate, the tax basis, the accounting method, etc., have all changed. It has also had a great impact on the operating profits and income tax of tourism enterprises. It can be seen that the full implementation of this "business reform and increase" is particularly rare for the development of tourism enterprises and has far-reaching significance. GL tourism company is a listed tourism company. Its scale is large, its business is extensive, has very high representativeness. Combined with the comprehensive push of "camp reform and increase" on May 1, 2016, this paper analyzes the influence on the enterprise under this big policy background, and summarizes the relevant experience for other tourism companies to refer to. With a positive reference, for the development of Chaoyang enterprises to do their part. This paper interprets the impact and countermeasures of "Business Reform and increase" on the tourism industry through typical cases. It is divided into four parts: in the introduction, the background of the topic, the significance of the topic, the research ideas and methods are introduced. From the beginning of the "camp reform and increase" to the overall promotion of the background, this paper studies the impact of tax reform on GL tourism companies to other enterprises, and explains the research ideas and research methods. According to the discussion of the current situation-put forward problems-analysis of problems-give the countermeasures of the research ideas and analysis, case analysis, quantitative analysis of the research method to discuss this paper; the first part is the introduction of GL company, Starting from the basic situation of GL tourism company, that is, from the GL tourism company's main business situation, development strategy and management status, further introduce the basic situation of its tax, for the following text to do the foundation; The second part introduces the influence on GL tourism company from tax burden, operation and financial performance, including the influence on profit and economic behavior. This paper studies the influence of "business transformation and increase" on GL tourism company, and further leads to the problems and reasons it faces, that is, the third part, from the four aspects of increasing tax burden, operating management and price risk, and accounting; The last part is based on the above discussion and analysis to study the countermeasures of the tourism industry in the face of "camp reform and increase", and give some key suggestions and feasible methods.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F592.6;F590.66
本文编号：2144021
[Abstract]:Tourism has become the leader of a city's tertiary industry, driving the development of the whole tertiary industry and the whole national economy, and has become one of the strategic pillar industries of our country's economic development, also known as the eternal sunrise industry. Tourism is also a comprehensive service industry, including hotels, cableway cable cars, passenger transport, travel services and so on. The overall expansion of the "business reform and increase" is both an opportunity and a challenge for the tourism industry, and its tax matters have undergone great changes. Not only have the types of taxes changed from business tax to value-added tax, the tax rate, the tax basis, the accounting method, etc., have all changed. It has also had a great impact on the operating profits and income tax of tourism enterprises. It can be seen that the full implementation of this "business reform and increase" is particularly rare for the development of tourism enterprises and has far-reaching significance. GL tourism company is a listed tourism company. Its scale is large, its business is extensive, has very high representativeness. Combined with the comprehensive push of "camp reform and increase" on May 1, 2016, this paper analyzes the influence on the enterprise under this big policy background, and summarizes the relevant experience for other tourism companies to refer to. With a positive reference, for the development of Chaoyang enterprises to do their part. This paper interprets the impact and countermeasures of "Business Reform and increase" on the tourism industry through typical cases. It is divided into four parts: in the introduction, the background of the topic, the significance of the topic, the research ideas and methods are introduced. From the beginning of the "camp reform and increase" to the overall promotion of the background, this paper studies the impact of tax reform on GL tourism companies to other enterprises, and explains the research ideas and research methods. According to the discussion of the current situation-put forward problems-analysis of problems-give the countermeasures of the research ideas and analysis, case analysis, quantitative analysis of the research method to discuss this paper; the first part is the introduction of GL company, Starting from the basic situation of GL tourism company, that is, from the GL tourism company's main business situation, development strategy and management status, further introduce the basic situation of its tax, for the following text to do the foundation; The second part introduces the influence on GL tourism company from tax burden, operation and financial performance, including the influence on profit and economic behavior. This paper studies the influence of "business transformation and increase" on GL tourism company, and further leads to the problems and reasons it faces, that is, the third part, from the four aspects of increasing tax burden, operating management and price risk, and accounting; The last part is based on the above discussion and analysis to study the countermeasures of the tourism industry in the face of "camp reform and increase", and give some key suggestions and feasible methods.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F592.6;F590.66
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