“营改增”政策对中药制造业财税影响与对策

发布时间：2018-06-24 20:30

本文选题：营改增 + 税收筹划　；参考：《华侨大学》2013年硕士论文

【摘要】：营业税改征增值税是推动经济结构调整、促进发展转型的一项重大改革，也是结构型减税的重要内容。因此研究营业税改征增值税对中药制造企业影响及对策，对于该行业充分运用好政策，抓住发展机遇有着重要的现实意义。本文比较了增值税与营业税的特点，介绍了增值税改革的历程和“营改增”政策的具体内容，对营业税改征增值税的国际观点进行了总结，并深入分析了营业税改征增值税的经济效应，对中药产业的现状及其税负情况和问题进行了分析。在此基础上本文选择了三家典型性OTC中药制造企业及三家处方药中药制造企业，，对其损益、费用结构及税收缴纳情况进行了数据处理，并利用数学模型计算出“营改增”对典型性中药企业的销售利润率和税负的影响。本文研究表明，通常情况下“营改增”政策可以使典型性中药制造业销售利润率增加0.87%，而税负可降低7.17%。同时，本文还对中药制造业相关行业进行了定性分析，指出“营改增”对中药制造业的间接影响。以几家典型性中药制造企业上述研究结果为基础，结合税收筹划理论，本文对中药制造业在“营改增”政策下的税收筹划提出了创造性的具体筹划方案，并对方案进行了深入剖析和举例说明。这些方案主要包括学术会议外包筹划、变仓库租赁为仓储服务筹划、自购设备转化为融资租赁筹划、成立医药销售公司抵扣广告费筹划等。在此基础上，结合中药制造业现状及现代企业经营管理理论，本文提出了中药制造业在“营改增”政策的驱动下运营模式七个方面可能的改变和对策，为企业及时应对营业税改征增值税政策的出台提供了重要参考。
[Abstract]:The change of business tax to value-added tax is an important reform to promote economic structure adjustment and promote development and transformation, and is also an important content of structural tax reduction. Therefore, it is of great practical significance to study the influence of the business tax on the traditional Chinese medicine manufacturing enterprises and the countermeasures to make full use of the policy and seize the opportunity of development. This paper compares the characteristics of VAT and business tax, introduces the course of the reform of VAT and the concrete contents of the policy of "Business Reform and increase", and summarizes the international viewpoints on the change of Business tax to VAT. The economic effect of business tax on VAT is analyzed, and the present situation, tax burden and problems of traditional Chinese medicine industry are analyzed. On this basis, this paper selects three typical OTC Chinese medicine manufacturing enterprises and three prescription Chinese medicine manufacturing enterprises, and carries on the data processing to its profit and loss, expense structure and tax payment. The mathematical model is used to calculate the influence of "business transformation and increase" on the sales profit rate and tax burden of typical traditional Chinese medicine enterprises. This paper shows that the policy of "business reform and increase" can increase the sales profit margin of typical Chinese medicine manufacturing industry by 0.87%, while the tax burden can be reduced by 7.17%. At the same time, this article also carries on the qualitative analysis to the traditional Chinese medicine manufacturing related industry, and points out the indirect influence of the "business transformation increase" on the traditional Chinese medicine manufacturing industry. Based on the above research results of several typical Chinese medicine manufacturing enterprises and the theory of tax planning, this paper puts forward a creative and concrete plan for the tax planning of the traditional Chinese medicine manufacturing industry under the policy of "business reform and increase". The scheme is analyzed and illustrated with examples. These programs mainly include outsourcing planning of academic conference, changing warehouse lease into warehousing service planning, self-purchasing equipment into financing lease planning, setting up pharmaceutical sales company to offset the planning of advertising expenses, and so on. On this basis, combined with the current situation of traditional Chinese medicine manufacturing industry and modern enterprise management theory, this paper puts forward seven possible changes and countermeasures in the operation mode of traditional Chinese medicine manufacturing industry driven by the policy of "business reform and increase". It provides an important reference for enterprises to deal with the business tax reform and the introduction of value-added tax policy.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72;F812.42

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