“营改增”背景下HNDY物流公司的纳税筹划研究

发布时间：2018-06-01 20:10

本文选题：“营改增” + 物流公司　；参考：《郑州大学》2014年硕士论文

【摘要】：我国自1984年以来实行的营业税和增值税分立并行的税制,随着经济的发展,逐渐显现出其内在的不合理和弊端,这样不利于我国经济结构优化,同时给税收征管带来困难。由于现行税制未能与我国的经济发展同步,对我国服务业发展的制约日益显现,已严重影响我国服务业的长远发展。为解决因弊端而出现的重复征税的问题,我国政府颁布并实施了一些有关服务业的税收政策和改革措施。但是由于企业组织形式不同,其享受到的税收待遇也不同,同时由内因决定论知,仅凭国家的税收和优惠政策促进服务业的发展是远远不够的。对企业自身进行纳税筹划的认识及掌握的要求越来越高。充分地了解企业自身的情况、涉税业务和掌握国家的税收法规并准确地应用,是成功制定企业的纳税筹划方案的最重要的前提。因此,从企业全局的角度和具体涉税业务出发,了解企业的真实情况和涉税业务,对其进行纳税分析,并依据自身的情况制定纳税筹划的多种备选方案进行择优选择,最终保证纳税筹划的顺利实施,对提高企业的财务管理水平、减轻企业的税负、促进服务业的发展有着重要的意义。基于以上背景,本文深入了解HNDY物流公司的基本情况,并依据其具体的涉税业务进行纳税筹划分析,找出纳税筹划时的涉税风险点,提出相关的控制策略。文章首先对国内外的研究现状进行了总结,有国际学者对增值税“扩围”的看法以及国内学者对营业税和增值税产生的福利效应、营业税对第三产业的影响、“营改增”转型方案的可行性研究、“营改增”税改对交通运输业的影响和针对交通运输业的税负不增反降的原因分析和相关政策性建议和措施进行了研究。其次对营业税、增值税和纳税筹划的相关理论和“营改增”的动因分析及内涵进行了简单的阐述。对HNDY物流公司的涉税资料和业务进行整理和分析。再次,筹划人员对企业的情况进行全面掌握的同时,针对具体的涉税业务依据相关的税收法规政策进行增值税和企业所得税的纳税筹划备选方案的制定,并择优选取纳税筹划方案。最后,针对HNDY物流公司的涉税业务高风险点进行分析和控制策略并提出几点建议,增强企业以后工作的纳税筹划意识。
[Abstract]:With the development of economy, the separate and concurrent tax system of business tax and value-added tax implemented since 1984 has gradually revealed its inherent irrationality and malpractice, which is not conducive to the optimization of the economic structure of our country and brings difficulties to the collection and management of tax revenue. Because the current tax system can not keep pace with the economic development of our country, the restriction on the development of our country's service industry appears day by day, which has seriously affected the long-term development of our country's service industry. In order to solve the problem of double taxation caused by malpractice, our government has promulgated and implemented some tax policies and reform measures related to the service industry. However, due to the different organizational forms of enterprises, their tax treatment is also different. At the same time, it is far from enough to promote the development of service industry only by the tax and preferential policies of the country. It is more and more important to know and master the tax planning of enterprises themselves. It is the most important prerequisite to make the tax planning plan of the enterprise to fully understand the situation of the enterprise itself, to know the tax-related business, to master the national tax laws and regulations and to apply them accurately. Therefore, from the point of view of the overall situation of the enterprise and the specific tax-related business, to understand the real situation of the enterprise and the tax-related business, to analyze the tax payment, and to make various options for tax planning according to its own situation. Finally, it is of great significance to ensure the smooth implementation of tax planning to improve the financial management level of enterprises, reduce the tax burden of enterprises and promote the development of the service industry. Based on the above background, this paper deeply understand the basic situation of HNDY logistics company, and analyze the tax planning according to its specific tax-related business, find out the tax-related risk points in tax planning, and put forward the relevant control strategy. Firstly, this paper summarizes the current research situation at home and abroad, including the views of international scholars on the expansion of value-added tax, the welfare effect of domestic scholars on business tax and value-added tax, and the influence of business tax on the tertiary industry. This paper studies the feasibility of the transformation scheme of "business transformation and increase", the influence of "business reform and increase" tax reform on transportation industry, and the analysis of the reasons for the tax burden of transportation industry not increasing but decreasing, and the relevant policy suggestions and measures. Secondly, the related theories of business tax, VAT and tax planning and the motivation analysis and connotation of "Business tax, Value-added tax and tax Planning" are briefly expounded. Collate and analyze the tax data and business of HNDY Logistics Company. Thirdly, the planners have a comprehensive grasp of the situation of the enterprise, at the same time, for the specific tax-related business in accordance with the relevant tax laws and regulations for the development of value-added tax and enterprise income tax planning options, And select the best tax planning plan. Finally, this paper analyzes and controls the high risk point of HNDY logistics company's tax-related business, and puts forward some suggestions to enhance the consciousness of tax planning in the future work of HNDY logistics company.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F259.23;F253.7

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