“营改增”对L广播电视台税负影响的研究

发布时间：2018-11-27 12:37

【摘要】：我国于1994年进行了分税制的财税体制改革,该体制对促进了经济发展,激发了中央地方的积极性起到了巨大的积极作用。党的十八大,对深化财税体制改革提出了明确的要求。2011年10月,国务院第177次常务会议决定自2012年1月1日起率先在上海实行营业税改征增值税(简称营改增)试点。2013年8月1日起,交通运输业和部分现代服务业营改增试点已扩大到全国范围。营改增扩围除了试点地区广度扩大之外,试点行业广度也相应扩大,新增了广播影视服务业。在广播影视业纳入试点之前,广播电视台按照文化创意服务中的广告服务缴纳增值税,相应的可抵扣的进项税额较少,在广播影视业纳入营改增范围后,广播电视台这种业务横跨文化创意服务业和广播影视服务业的复合型纳税人理论上将产生较大额度的进项税额。此外,由于其涉及的新纳入试点范围的广播影视服务业在2013年8月1日之前没有试点,没有可以参考的经验和案例,加之此项改革政策性强、涉及面广,关系复杂,正式纳入营改增范围后该行业的税负变化将对该单位造成一系列影响。本文在实地调研的基础上,先介绍此次改革的政策依据及营业税、增值税的有关情况,之后以L广播电视台这一横跨文化创意业和广播影视服务业的重点纳税人为切入点,从该单位总体情况、收入情况、成本情况、营业税、销项税、进项税抵扣、进项税情况等方面,深入剖析其纳入试点范围后的税负变化,并分析造成变化的原因,并结合该纳税人的实际情况研究在营改增改革的情况下,提出L广播电视台应对的具体措施,包括合理提高广告价格、尽快完善合同管理、高度重视物资采购、充分加强发票管理、逐渐探索制播分离、争取子公司财政补贴等方面,最后得出结论。
[Abstract]:In 1994, China carried out the reform of the fiscal and taxation system of the tax distribution system, which played a great positive role in promoting the economic development and stimulating the enthusiasm of the central government. The 18th National Congress of the Party put forward clear requirements for deepening the reform of the fiscal and taxation system. At the 177th executive meeting of the State Council, the State Council decided to take the lead in implementing the pilot project of business tax conversion to value-added tax (VAT) in Shanghai from January 1, 2012. The pilot project of transportation and some modern service industry has been expanded to the whole country. In addition to the expansion of the pilot area, the scope of the pilot industry has also expanded accordingly, with the addition of radio, television and film services. Before the broadcasting, film and television industry was introduced into the pilot project, radio and television stations paid value-added tax in accordance with the advertising services in the cultural and creative services, and the corresponding deductible income tax was relatively small. After the broadcasting film and television industry was brought into the scope of business reform and increase, This kind of business of radio and television stations, which straddles the cultural creative service industry and the radio, television and film service industry, will generate a large amount of income tax in theory. In addition, as the new radio, television and film services sector, which has been included in the pilot scope, has not been piloted before 1 August 2013, there are no experiences and cases for reference, and this reform is policy-oriented, wide-ranging and complex, Changes in the tax burden of the industry will have a series of effects on the unit. On the basis of field research, this paper first introduces the policy basis of the reform and the relevant situation of business tax and value-added tax, and then takes L radio and television station, a key taxpayer that straddles the cultural and creative industries and radio, television and film services, as the starting point. From such aspects as the overall situation of the unit, income situation, cost situation, business tax, sales item tax, input tax deduction, input tax and so on, this paper analyzes in depth the changes in the tax burden after the introduction of the unit into the pilot scope, and analyzes the reasons for the change. Combined with the actual situation of the taxpayer, this paper puts forward the concrete measures to be taken by L radio and television station under the circumstances of the reform of the operation reform, including raising the advertising price reasonably, perfecting the contract management as soon as possible, and attaching great importance to the material purchase. Strengthen invoice management, gradually explore the separation of production and broadcasting, strive for subsidiary financial subsidies, and finally draw a conclusion.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G229.2;F812.42

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