“营改增”对JL酒店的影响及对策研究

发布时间：2018-04-16 01:01

本文选题：“营改增” + 税负　；参考：《辽宁大学》2017年硕士论文

【摘要】：营业税改增值税是国家一项重大的税制改革,在试点实施以来,国务院明确提出要力争在“十二五”期间全面完成“营改增”。2016年5月1日以来,我国全面推开了营改增,将建筑业、房地产业、金融业和生活服务业一并纳入试点范围。“营改增”是顺应我国经济发展和产业结构转型出台的,它有利于打通、延伸、拉长增值税的抵扣链条,消除重复征税,一定程度上降低了企业税负;它有利于推动供给侧结构性改革,并进一步推动产业结构调整,促进科技创新、提高社会整体生产力水平;它有利于深化产业分工,推动三次产业的融合,带动扩大我国的再就业。全面推行营改增也就意味着酒店业作为生活性服务业中的一个重要行业在今年“五一”之前缴纳的是营业税,而“五一”以后缴纳的是增值税,这给酒店业带来了很多机遇和挑战。由于酒店业业态多样,提供住宿、餐饮、娱乐文体、商务等多种服务,营业税改增值税后,税目、税率、计税依据等都发生了很大变化,因此本次营改增给酒店业带来了很大的影响。JL酒店作为国内知名的四星级酒店,是我国的民族企业,在本次营改增全面推行的背景下具有较高的研究价值。本文主要以JL酒店为例,分析营改增对JL酒店的影响,并对该影响产生的一些问题提出对策建议。本文总体分为四大部分,绪论中简要介绍了本文的研究背景、现实意义、研究思路及方法;第一部分是对JL酒店基本情况的介绍,包括JL酒店的简要介绍和JL酒店“营改增”后涉税情况的介绍;第二部分介绍了“营改增”对JL酒店的影响;第三部分介绍了 JL酒店在“营改增”过程中面临的一些困境;第四部分是针对这些影响,对JL酒店提出的一些对策建议,一是税收筹划方面;二是规范酒店采购流程,对供应商的选择方面;三是酒店内各部门的管理、各部门间协同合作需加强;四是控制开票风险、主动与主管税务机关进行沟通;五是加强对JL酒店业务人员培训,建立健全酒店的会计核算制度,使JL酒店整体增值税合规经营。
[Abstract]:Since the implementation of the pilot project, the State Council has made it clear that it is necessary to fully complete the "business reform and increase" during the "12th Five-Year Plan" period. Since May 1, 2016, our country has introduced the camp reform and increase in an all-round way.The construction, real estate, financial and life service industry will be included in the pilot scope."Business reform and increase" is in line with the economic development and industrial structure transformation, it is conducive to open, extend, extend, extend the value-added tax deduction chain, eliminate repeated taxation, to a certain extent reduce the tax burden of enterprises;It is conducive to promoting supply-side structural reform, further promoting industrial restructuring, promoting scientific and technological innovation, and improving the overall productivity of society; it is conducive to deepening the division of labor and promoting the integration of the three industries.Promote the expansion of China's re-employment.The full implementation of the camp reform and increase also means that the hotel industry, as an important industry in the living and living service industry, paid business tax before May 1 this year, and after May 1, it paid value-added tax.This brings a lot of opportunities and challenges to the hotel industry.As the hotel industry has diversified forms of business, providing accommodation, catering, entertainment, sports, business and other services, after the business tax has been changed to VAT, the tax items, tax rates, and tax basis have all undergone great changes.JL hotel, as a famous four-star hotel in China, is a national enterprise in our country, which has high research value under the background of the comprehensive implementation of this camp reform.Taking JL Hotel as an example, this paper analyzes the influence of camp reform on JL hotel, and puts forward some countermeasures and suggestions.This paper is divided into four parts, the introduction briefly introduces the research background, practical significance, research ideas and methods; the first part is the introduction of the basic situation of JL Hotel.It includes the brief introduction of JL Hotel and the introduction of the tax situation after JL Hotel's "Operation change and increase"; the second part introduces the influence of "Operation Reform and increase" on JL Hotel; the third part introduces some difficulties that JL Hotel faces in the course of "Operation change and increase".The fourth part is to aim at these influence, put forward some countermeasures and suggestions to JL hotel, one is tax planning, the other is to standardize the hotel purchasing process, to choose the supplier, the third is the management of various departments in the hotel.Coordination and cooperation among various departments need to be strengthened; fourth, to control the risk of issuing bills and actively communicate with the competent tax authorities; fifthly, to strengthen the training of JL hotel business personnel, and to establish and improve the accounting and accounting system of the hotel.JL hotel overall value-added tax compliance operation.
【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;F719.2;F715.5

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