营改增对粤传媒的税负效应分析

发布时间：2018-07-08 20:36

本文选题：增值税 + 企业所得税　；参考：《哈尔滨工业大学》2017年硕士论文

【摘要】：2016年5月我国正式将营业税改征增值税(以下简称“营改增”)这一税制改革政策推广到了全国的范围,自此营业税正式退出我国的税制历史。在此之前,我国逐步开展营改增试点已有四年,涉及多个行业多个领域,其中受到影响的企业对于营改增的反应也不尽相同,这既是行业共性因素,也是企业个性因素的结果。广州日报传媒有限公司(以下简称粤传媒)是早期受到营改增影响的企业,根据其在2007-2016年的财务报表分析可以发现,粤传媒在2012年营改增以前的税负变化比较平稳,但是2012年营改增试点开始,粤传媒的税负出现了突然下降的趋势,然而这一趋势并没有一直持续下去,2014年开始粤传媒的税负变化又出现了突然上升的趋势,变化幅度之大让人费解,据此粤传媒的税负变化究竟是因为营改增还是有其他因素的影响就是研究的起因。对2007-2016年粤传媒近十年的税负状况,通过测算分析其发生的特殊变化的原因。经研究分析,粤传媒的税负变化主要源于增值税与企业所得税的变化,因为内部业务的关联性与特殊性使两种税收发生了不同程度的变化,从而影响了整个税负。那么对于粤传媒这样的单一企业在面对营改增时需要做到的便是对内完善制度,建立独立的产业链,对外充分利用国家政策,顺应时代潮流。最终目的并不仅仅是减少税收负担,更是促进自身企业制度的完善,增强企业长远发展的动力。
[Abstract]:In May 2016, China formally extended the tax reform policy of business tax to value added tax (hereinafter referred to as "business reform and increase") to the whole country. Since then, the business tax has formally withdrawn from the tax system history of our country. Before this, our country gradually launched the pilot project of camp reform for four years, involving many industries and many fields, among which the affected enterprises have different responses to the camp reform and increase, which is not only the common factor of the industry, but also the result of the individual factor of the enterprise. Guangzhou Daily Media Co., Ltd (hereinafter referred to as Guangdong Media) was an early enterprise affected by the increase in business operation. According to its analysis of its financial statements for 2007-2016, it can be found that the tax burden of Guangdong Media changed relatively smoothly before the reform in 2012. However, at the beginning of the pilot reform in 2012, the tax burden of the Guangdong media showed a sudden downward trend. However, this trend did not continue all the time. Since 2014, the tax burden of the Guangdong media has changed and there has been a sudden upward trend. It is difficult to understand the extent of the change, so whether the change of tax burden of Guangdong media is due to the increase of business reform or the influence of other factors is the cause of the study. This paper analyzes the causes of the special changes in the tax burden of Guangdong media in the past ten years from 2007 to 2016. Through the research and analysis, the change of the tax burden of Guangdong media mainly comes from the change of value-added tax and enterprise income tax, because of the relevance and particularity of internal business, the two kinds of tax have changed in varying degrees, thus affecting the whole tax burden. So what a single enterprise like Guangdong Media needs to do when facing the increase of business reform is to perfect the system, establish an independent industrial chain, make full use of national policies, and conform to the trend of the times. The ultimate aim is not only to reduce the tax burden, but also to promote the perfection of the enterprise system and the power of the long-term development of the enterprise.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G206;F812.42

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