营改增对TPL公司的影响及应对措施

发布时间：2018-05-27 04:36

本文选题：营改增 + 影响　；参考：《大连海事大学》2014年硕士论文

【摘要】：本文以TPL公司在营改增政策实施起试点运行的情况为研究基础,对营改增的背景、相关国内外理论、改革进程及探索结果进行梳理,以此为理论基础结合TPL公司的实际情况分析了在营改增此次税改大潮中对于企业税负、财务管理、会计核算处理等方面的影响；同时结合国内外相关理论知识,以TPL公司实际运行情况总结归纳了应对营改增的企业在风险控制、纳税筹划、财务核算中应采取的应对策略。首先,营改增的首要目的就是统一货物劳务税收制度,将服务业纳入增值税抵扣链条,解决货物与服务不能互相抵扣的重复征税问题,减轻企业税收负担,减少企业生产成本,促进社会形成更好的良性循环,提升第三产业的发展。但由于每个企业的所处行业背景不同,生产经营特点也不尽相同,此次税改不一定使每个企业税负下降,有的企业反倒未减还增。因此营改增的初衷虽然是为了降低企业税负,但各个行业各个企业实行的结果却不尽相同。本文结合TPL公司实行营改增的情况,分析了营改增对于企业的影响,由于企业经营中有大量的代收代付业务,且大多可取得增值税专用发票,大大的提高了可抵扣成本比例,且企业涉及增值税的主营业务增值额较小,因此税负有所下降,但营业税改征增值税的实际运行中,给企业带来大量人力、物力成本的增加,相对于征收营业税是提高了工作环节中的复杂性,对于企业财务及法律风险的控制也提出了新的挑战。税改的结果主要还是看企业税负的增加还是减少,结合TPL公司税负下降的情况,总结归纳了企业如何做好纳税筹划方案,有效降低税负；在日常工作中规范财务及票据的管理,加强相关法律法规的学习,结合税收政策做好法律及财务风险的把控,使企业得到更好更长远的发展。
[Abstract]:Based on the research of TPL Company's pilot operation in the implementation of the reform policy, this paper combs the background, relevant domestic and foreign theories, reform process and exploration results of the camp reform and increase policy. On the basis of this theory, combined with the actual situation of TPL Company, this paper analyzes the influence on enterprise tax burden, financial management, accounting treatment and so on in the tide of business reform and tax reform, and at the same time combines the relevant theoretical knowledge at home and abroad. Based on the actual operation of TPL Company, this paper sums up the countermeasures that should be adopted in risk control, tax planning and financial accounting. First, the primary purpose of the increase is to unify the tax system on goods and services, to bring the service industry into the value-added tax deduction chain, to solve the problem of repeated taxation of goods and services that cannot be deducted from each other, to lighten the tax burden on enterprises, and to reduce the production costs of enterprises. Promote society to form a better virtuous circle, promote the development of tertiary industry. However, because of the different background of each enterprise and the different characteristics of production and management, the tax reform does not necessarily reduce the tax burden of each enterprise, but some enterprises do not decrease or increase. Therefore, the original intention of the increase is to reduce the tax burden, but the results vary from industry to industry. This paper analyzes the influence of TPL Company on the operation of enterprises. Because there are a lot of collecting and paying business in the enterprise management, and most of them can obtain the special invoice of VAT, the ratio of deductible cost is greatly increased. And the value added of the main business involved in VAT is relatively small, so the tax burden has decreased, but in the actual operation of the Business tax changing to VAT, it has brought a great deal of human and material cost to the enterprise. Compared with the collection of business tax, the complexity of the work is increased, and the control of the financial and legal risks of the enterprise is also put forward a new challenge. The result of tax reform mainly depends on the increase or decrease of enterprise tax burden. Combined with the decreasing tax burden of TPL Company, this paper sums up and sums up how enterprises can do a good tax planning plan, effectively reduce tax burden, standardize the management of finance and bills in their daily work. Strengthen the study of relevant laws and regulations, combine with the tax policy to control the legal and financial risks, so that the enterprise can get a better and more long-term development.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.4;F812.42

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