营改增后HR投资开发有限公司税收筹划研究
发布时间：2018-09-06 20:10
【摘要】：营改增是深化财税体制改革的重头戏和供给侧改革的重要举措。全面推开营改增试点,用政府收入的“减法”,换取企业效益的“加法”和市场活力的“乘法”,有利于为企业增添活力,给经济增加动力。本次营改增的政策导向,着力于促进产业链的延长和业态的升级,大力支持服务业的改革及其与制造业的深度融合,在推动产业结构优化和技术创新发展方面都有积极的作用。金融业作为国民经济发展的重要支撑,对经济贸易和宏观调控都起着重要作用。营改增对于金融行业来说,带来了新的发展机遇,可以有效避免重复征税,延长抵扣链条,也可能会因为难以抵扣进项税额等因素带来挑战。本文主要将理论知识与实际案例相结合,总结了国内外有关税收筹划的研究理论成果,形成了本文研究的理论基础,接着从意义、影响以及税负增长角度阐明营改增对金融企业的影响,论证了金融企业开展税收筹划的必要性。通过分析HR投资开发有限公司的经营情况和涉税情况,尤其是重点研究营改增以后该企业的税负增长和管理现状,结合税收筹划策略以及企业的发展目标,在现行税收制度框架下对企业的税收筹划方案进行优化设计,帮助企业合理降低税负,不断提升效益。也为金融行业在营改增试点推开后抓住发展机遇,降低税收负担提供借鉴。
[Abstract]:The reform is an important part of deepening the reform of fiscal and taxation system and an important measure of supply-side reform. In order to increase the vitality of enterprises and increase economic power, the pilot projects of camp reform and increase should be introduced in an all-round way, and the "subtraction" of government revenue will be used in exchange for the "addition" of enterprises' benefits and the "multiplication" of market vitality. The policy orientation of this camp reform and increase is focused on promoting the extension of industrial chain and upgrading of industrial form, and strongly supports the reform of service industry and its deep integration with manufacturing industry, which plays an active role in promoting the optimization of industrial structure and the development of technological innovation. As an important support of national economic development, financial industry plays an important role in economic trade and macro-control. For the financial industry, it brings new development opportunities, can effectively avoid double taxation, extend the credit chain, and may bring challenges due to the difficulty of deducting income tax. This paper mainly combines theoretical knowledge with practical cases, summarizes the theoretical results of tax planning at home and abroad, forms the theoretical basis of this study, and then from the significance, This paper expounds the influence of the reform on the financial enterprises from the perspective of tax burden growth, and demonstrates the necessity of the tax planning of the financial enterprises. By analyzing the operating situation and tax-related situation of HR Investment and Development Co., Ltd., especially by studying the tax burden growth and management status of the enterprise after the change of camp, combined with the tax planning strategy and the enterprise's development goal, Under the framework of the current tax system, the enterprise's tax planning scheme is optimized and designed to help the enterprise reduce the tax burden reasonably and continuously improve the efficiency. It also provides a reference for the financial industry to seize the development opportunity and reduce the tax burden.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.39;F830.42
[Abstract]:The reform is an important part of deepening the reform of fiscal and taxation system and an important measure of supply-side reform. In order to increase the vitality of enterprises and increase economic power, the pilot projects of camp reform and increase should be introduced in an all-round way, and the "subtraction" of government revenue will be used in exchange for the "addition" of enterprises' benefits and the "multiplication" of market vitality. The policy orientation of this camp reform and increase is focused on promoting the extension of industrial chain and upgrading of industrial form, and strongly supports the reform of service industry and its deep integration with manufacturing industry, which plays an active role in promoting the optimization of industrial structure and the development of technological innovation. As an important support of national economic development, financial industry plays an important role in economic trade and macro-control. For the financial industry, it brings new development opportunities, can effectively avoid double taxation, extend the credit chain, and may bring challenges due to the difficulty of deducting income tax. This paper mainly combines theoretical knowledge with practical cases, summarizes the theoretical results of tax planning at home and abroad, forms the theoretical basis of this study, and then from the significance, This paper expounds the influence of the reform on the financial enterprises from the perspective of tax burden growth, and demonstrates the necessity of the tax planning of the financial enterprises. By analyzing the operating situation and tax-related situation of HR Investment and Development Co., Ltd., especially by studying the tax burden growth and management status of the enterprise after the change of camp, combined with the tax planning strategy and the enterprise's development goal, Under the framework of the current tax system, the enterprise's tax planning scheme is optimized and designed to help the enterprise reduce the tax burden reasonably and continuously improve the efficiency. It also provides a reference for the financial industry to seize the development opportunity and reduce the tax burden.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.39;F830.42
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