“营改增”政策视角下的A企业纳税筹划

发布时间：2018-02-27 17:41

本文关键词： “营改增” 纳税筹划航空公司实施建议　出处：《青岛理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：“营改增”政策已经在全国范围内推行,税收政策的变化使得企业的税负也发生了明显改变。“营改增”政策在一定程度上解决了营业税与增值税并行而产生的重复纳税问题,给企业带来了福音。然而,税收政策的变化在影响税负的同时,给企业的具体纳税筹划工作也带来了新的挑战。自实施政策以来,众多学者针对试点地区以及试点行业提出了诸多有益的关于纳税筹划的研究成果,但是这些并不能完全满足个别企业的需要。只有针对性地研究才能更好地为企业服务。本文正是出于以上目的,将在“营改增”政策视角下,深入分析“营改增”政策给目标企业带来的影响,探讨目标企业的纳税筹划工作,以期为该企业的实际纳税筹划工作提供借鉴意义。本文首先介绍相关文献和“营改增”政策出台的背景及意义,进而分析A公司的组织结构和经营特点。在此基础上,了解A公司的原有纳税筹划工作,分析“营改增”政策对A公司影响。结合A公司的业务特点,提出纳税筹划工作的新思路,并提出相关建议。第一章为绪论部分,简单介绍纳税筹划以及“营改增”政策的文献、政策法规,提出写作思路和写作方法,并介绍了文章的研究框架。第二章阐述了纳税筹划的基本理论和“营改增”政策的背景及意义、“营改增”政策的提出以及简要分析了该政策的影响。第三章介绍了A公司的组织结构和经营特点,并依据A公司经营活动的特点剖析了A公司的原纳税筹划工作。第四章,主要分析“营改增”政策对于A公司财务的影响,主要涉及税负、净利润、现金流量、偿债能力、营运能力、盈利能力等方面。第五章,通过上述几章的分析,文章结合A公司的特点,首先确立A公司的纳税筹划目标,然后从纳税成本与风险、投资活动、筹资活动、经营活动以及A公司的特殊问题等方面展开新的纳税筹划,以求为目标企业的纳税筹划工作提供借鉴意义。第六章,着重点出了为实现纳税筹划工作应该注意的问题,主要涉及到公司内部制度完善、人才培养机制、涉税风险预警机制等方面,同时还展望了航空公司纳税人俱乐部的建立。第七章为结束语,总结论文,展望后续研究方向。
[Abstract]:The policy of "business reform and increase" has been implemented throughout the country, and the changes in tax policies have made the tax burden of enterprises obviously changed. To a certain extent, the "business reform and increase" policy has solved the problem of duplicating tax due to the parallel operation tax and value-added tax. However, the changes in tax policy not only affect the tax burden, but also bring new challenges to the specific tax planning of enterprises. Since the implementation of the policy, Many scholars have put forward a lot of beneficial research results on tax planning for the pilot areas and the pilot industries, but these can not completely meet the needs of individual enterprises. Only targeted research can better serve the enterprises. For the above purposes, this paper will, from the perspective of "business reform and increase" policy, deeply analyze the impact of the "business reform and increase" policy on the target enterprises, and discuss the tax planning work of the target enterprises. This paper first introduces the relevant literature and the background and significance of the "Business Reform and increase" policy, and then analyzes the organizational structure and management characteristics of Company A. To understand the original tax planning work of company A, to analyze the influence of the policy of "business reform and increase" on company A. combined with the business characteristics of company A, the paper puts forward a new idea of tax planning work and puts forward some relevant suggestions. The first chapter is the introduction part, which introduces the documents, policies and regulations of tax planning and "business reform and increase" policy, and puts forward writing ideas and writing methods. The second chapter introduces the basic theory of tax planning, the background and significance of the policy of "business reform and increase", and briefly analyzes the influence of the policy. The organizational structure and management characteristics of company A, According to the characteristics of company A's business activities, this paper analyzes the original tax planning work of A company. 4th chapter, mainly analyzes the influence of "business reform and increase" policy on company A's financial affairs, mainly involving tax burden, net profit, cash flow, solvency, etc. Chapter 5th, through the analysis of the above chapters, the article combines the characteristics of company A, firstly establishes the tax planning target of company A, then from the tax cost and risk, investment activities, financing activities, In order to provide reference for the tax planning work of the target enterprises, chapter 6th focuses on the problems that should be paid attention to in order to realize the tax planning work, such as the management activities and the special problems of company A, and so on, in order to provide a reference for the tax planning work of the target enterprises, It mainly involves the perfection of the company's internal system, the talent training mechanism, the tax risk warning mechanism and so on. At the same time, it also looks forward to the establishment of airline taxpayer club. Chapter 7th is the conclusion, summing up the thesis, and looking forward to the future research direction.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F562.6;F560.68

【参考文献】