营业税改征增值税对内蒙古中小企业税负影响的研究

发布时间：2018-06-03 00:43

本文选题：营改增 + 税收结构　；参考：《内蒙古财经大学》2014年硕士论文

【摘要】：1994年税制改革后我国形成营业税、增值税两税并行格局，但随着经济的发展现有流转税体系日渐显现出其内在的缺陷和不合理性，亦对正常的经济运行造成扭曲。2011年10月26日，国务院常务会议正式通过流转税制度改革的试点方案，决定在部分行业推行营业税改增值税试点。内蒙古为了适应经济的发展和国家政策，根据《财政部国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点的通知》（财税〔2013〕37号），，从2013年8月1日起，内蒙古自治区在交通运输业和部分现代服务业开展营业税改征增值税试点，即2013年8月1日起，自治区从事交通运输业和部分现代服务业（以下简称应税服务）的单位和个人（以下简称试点纳税人），应当按规定缴纳增值税，不再缴纳营业税。本文主要研究的是在内蒙古实行“营改增”后会对内蒙古的中小企业产生什么影响，并提供相应的政策建议。本文首先阐述了我国目前的税收结构及营改增的必要先性，为论文的写作的提供研究的必要性及可行性。论文的第三章主要介绍内蒙古中小企业现状，为论文写作提供写作背景及写作意义。第四章为文章中心章节——案例分析。在此章节主要选取了内蒙古符合“营改增”范围的三家中小企业进行案例分析，选取的第一家为一般纳税人A出租车公司，分析了A公司进项税抵扣的多少，对企业税负的影响。第二家为一般纳税人B文化传播公司，分析了B企业由于从事两种不同的应税劳务，对企业税负产生的影响。第二家为小规模纳税人C信息技术有限责任公司，分析了C公司身为小规模纳税人“营改增”后对企业税负的影响。通过上述的分析本文从消除重复负税，促进产业结构调整；抵扣项目决定企业税负的升降；一般纳税人税负上升、小规模纳税人税负下降；影响企业会计核算、提高企业利润等方面分析了“营改增”对内蒙古中小企业的影响。最后针对改革产生的影响提出政策建议。
[Abstract]:After the tax system reform in 1994, our country formed the business tax, the value-added tax two taxes parallel pattern, but along with the economic development, the existing turnover tax system gradually showed its inherent defect and irrationality, also caused the distortion to the normal economic operation. The executive meeting of the State Council formally adopted the pilot scheme of the reform of the turnover tax system and decided to carry out the pilot reform of business tax and value-added tax in some industries. In order to adapt to economic development and national policies, According to the Circular of the State Administration of Taxation of the Ministry of Finance on the introduction of Business tax on Communications and Transportation and part of Modern Services to VAT in the whole country "(Finance and Taxation No. 2013) No. 37, beginning on August 1, 2013," The Inner Mongolia Autonomous region has launched a pilot project in the transportation industry and some modern service industries to convert business tax into value-added tax, that is, from August 1, 2013. Units and individuals in the autonomous region engaged in transportation and some modern services (hereinafter referred to as taxable services) (hereinafter referred to as pilot taxpayers) shall pay value-added tax in accordance with regulations and no longer pay business tax. This paper mainly studies the influence of "camp reform and increase" on small and medium-sized enterprises in Inner Mongolia, and provides corresponding policy suggestions. This paper first expounds the present tax structure of our country and the necessity of economic reform and increase, and provides the necessity and feasibility of the research for the writing of the thesis. The third chapter mainly introduces the present situation of small and medium-sized enterprises in Inner Mongolia, and provides writing background and writing significance for thesis writing. The fourth chapter is the central chapter of the article-case study. In this chapter, three small and medium-sized enterprises in Inner Mongolia that accord with the scope of "business reform and increase" are selected for case study. The first one is the general taxpayer A taxi company, and the amount of income tax deductions from company A is analyzed. The impact on the tax burden of the enterprise. The second is the general taxpayer B culture communication company. It analyzes the influence of B enterprise on the tax burden due to two different kinds of taxable services. The second company is the small scale taxpayer C information technology limited liability company, analyzed C company as the small scale taxpayer "the management change increases" the influence to the enterprise tax burden. Through the above analysis, this paper from the elimination of duplication of negative taxes, promote industrial structure adjustment; deductible items determine the rise and fall of corporate tax burden; the general taxpayer tax burden rises, small scale taxpayers tax burden decline; affect the accounting of enterprises, This paper analyzes the influence of "business transformation and increase" on small and medium-sized enterprises in Inner Mongolia. Finally, policy recommendations are put forward in view of the impact of the reform.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.3

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