现代服务业营改增税收筹划策略研究

发布时间：2018-02-06 07:04

本文关键词： 营改增现代服务业税务筹划税负　出处：《对外经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：营改增是“十二五”期间我国财税体制改革的重要内容。2011年11月16日,财政部、国家税务总局联合发布《营业税改征增值税试点方案》(财税[2011]110号),标志着营改增改革正式拉开序幕。营改增是我国完善税制体系建设的重要里程碑,对解决重复征税、促进结构性减税起到举足轻重的作用。但在实际推广过程中,部分行业出现企业税负不减反增现象,与营改增改革试点的根本目的不符。本文在对营业税与增值税税制进行分析的基础上,阐述营改增改革进行中遇到的问题。通过分析现代服务业企业的经营特点,发现营改增后影响企业税负变化的因素:(1)企业成本以人工成本为主,中间投入比例低,不能取得进项税进行抵扣;(2)企业可抵扣的成本支出与主营业务收入之比小于11.67%,不能达到企业营改增税收平衡点;(3)无法取得符合税务部门认证标准的增值税发票;(4)固定资产重置周期长,无法取得较大数额进项税。本文通过案例分析法,结合BC医院管理有限公司具体情况,对企业在营改增后的税收筹划策略提出合理化建议。首先,从税收政策入手,利用税收优惠政策为企业合理避税,或合理利用纳税人身份转换为企业寻求更大利润空间;其次,从企业会计核算角度分析,分别核算企业兼营行为可一定程度上避免税务风险,区分可抵扣和不可抵扣项目可充分利用相关政策为企业节约税务成本;第三,从企业经营上看,适当调整思路可在营改增后为企业减轻税负,如选择一般纳税人为供应商,降低进货成本或提高销售价格以增加利润空间,也可增加外购项目以获得进项税额抵扣;最后,提高企业管理者、财务工作者和基层采购人员的财务素质,积极应对税制改革。为企业提供的上述应对策略,旨在从实际工作出发,切实达到通过实施营改增为企业减轻税负的根本目的,扭转现代服务业企业在税改后反而加重税负的不利局面。
[Abstract]:Business reform is an important part of the reform of China's fiscal and taxation system during the 12th Five-Year Plan period. In November 16th 2011, the Ministry of Finance, The State Administration of Taxation jointly issued the "pilot Program for Business tax Reform and VAT Collection" (fiscal and taxation [2011] 110), which marks the official prelude to the reform of business reform, which is an important milestone in the construction of China's tax system, and solves the problem of repeated taxation. The promotion of structural tax cuts plays an important role. However, in the actual process of promotion, some industries have the phenomenon of increasing the tax burden of enterprises rather than reducing the tax burden. This paper, based on the analysis of the business tax and value-added tax system, expounds the problems encountered in the reform of the business reform, and analyzes the management characteristics of the modern service enterprises. It is found that the factor that affects the change of the tax burden of enterprises after the increase of business operation is that the cost of enterprises is dominated by labor costs and the proportion of intermediate inputs is low. The ratio of the deductible cost expenditure to the main business income is less than 11.67, and the balance point of tax increase cannot be reached.) the VAT invoice that meets the certification standard of the tax department can not be obtained. The replacement period of fixed assets is long, It is impossible to obtain a large amount of income tax. In this paper, through the case analysis, combined with the specific situation of BC Hospital Management Co., Ltd., the paper puts forward some reasonable suggestions on the tax planning strategy of the enterprise after the business reform and increase. First of all, it starts with the tax policy. The use of preferential tax policies for enterprises to avoid tax reasonably, or reasonable use of taxpayer identity to seek greater profit space for enterprises; secondly, from the point of view of enterprise accounting, Separate accounting can avoid tax risk to a certain extent, distinguish between deductible items and non-deductible items can make full use of relevant policies to save tax costs for enterprises; third, from the point of view of enterprise management, Appropriate adjustment can lighten the tax burden of the enterprise after the increase of business operation, such as selecting the general taxpayer as the supplier, reducing the purchase cost or raising the sales price to increase the profit margin, or increasing the purchase items to obtain the income tax deduction; finally, To improve the financial quality of enterprise managers, financial workers and purchasing personnel at the grass-roots level, and to actively respond to the tax reform. To achieve the fundamental goal of reducing the tax burden of enterprises through the implementation of business reform, and to reverse the unfavorable situation that the tax burden of modern service enterprises is aggravated after the tax reform.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719;F812.42;F715.5

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