“营改增”后广深铁路公司纳税筹划研究

发布时间：2018-06-10 10:01

本文选题：营改增 + 税收筹划　；参考：《华东交通大学》2017年硕士论文

【摘要】：铁路交通运输行业作为生产性服务业,税改前主要是征收营业税,营业税计税方式简单,但是存在重复征收的情况,不利于整个行业的持续发展。2014年1月1日起,铁路交通运输被纳入了“营改增”试点,完善了该行业增值税抵扣链条,解决了行业中企业被重复纳税的问题,具有非常积极的意义。但是“营改增”后有部分铁路交通运输业企业税负不降反升,主要原因是铁路交通运输企业的资产大多购置于“营改增”之前,无进项税抵扣,且部分企业也不注重税收筹划导致税负上升。本文基于这种背景提出针对铁路交通运输的税收筹划方案,首先分析此次税制改革对于铁路交通运输业影响,综合研究税收筹划领域内相关文献,并介绍了本文涉及到的相关基础理论与筹划方法。然后以广深铁路有限公司为研究对象,介绍了企业的主营业务情况、涉税情况、经营情况,通过对广深铁路公司近几年财务数据进行分析,分析了企业“营改增”的纳税情况,并根据其纳税情况分析了企业增值税筹划现状,发现企业缺乏一个整体的税收筹划方案。最后根据企业增值税税收筹划存在的不足,从采购,经营、会计核算三个环节提出了合理的税收筹划建议,并对筹划方案实施过程中可能面临的潜在风险,提出相应的防范对策。
[Abstract]:As a producer service industry, the railway transportation industry mainly collects business tax before tax reform. The business tax method is simple, but the situation of repeated collection is not conducive to the sustainable development of the whole industry. From January 1, 2014, Railway transportation has been brought into the pilot project of "business reform and increase", which has perfected the value-added tax deduction chain of this industry, solved the problem that enterprises in the industry have been repeatedly taxed, and has very positive significance. However, some of the railway transportation enterprises' tax burden did not decrease but instead rose after the "business reform and increase", mainly because most of the assets of the railway transportation enterprises were purchased before the "business reform and increase", and there was no income tax deduction. And some enterprises also do not pay attention to tax planning resulting in tax burden rise. Based on this background, this paper puts forward a tax planning scheme for railway transportation. Firstly, it analyzes the impact of the tax reform on railway transportation, and comprehensively studies the relevant documents in the field of tax planning. It also introduces the related basic theory and planning methods involved in this paper. Then taking Guangshen Railway Co., Ltd. as the research object, this paper introduces the main business situation, tax-related situation and management situation of the enterprise. Through the analysis of the financial data of the Guangzhou-Shenzhen Railway Company in recent years, the tax situation of the enterprise is analyzed. According to the tax situation, the present situation of enterprise value added tax planning is analyzed, and it is found that the enterprise lacks a whole tax planning scheme. Finally, according to the deficiency of the enterprise's VAT tax planning, this paper puts forward some reasonable suggestions on the tax planning from the aspects of procurement, operation and accounting, and the potential risks that may be faced in the course of the implementation of the planning scheme. The corresponding countermeasures are put forward.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F532.6;F530.68

【参考文献】