“营改增”对A报业集团的财务影响及对策研究
发布时间：2018-12-12 03:53
【摘要】：营业税改征增值税是“十二五”期间我国税制改革的一项重要内容。“营改增”目的在于扩大增值税征税范围,消除重复征税问题,更好地完善增值税抵扣链条,减轻企业税收负担,促进产业发展,推动经济结构调整。2012年,我国以上海市作为试点地区,将交通运输业和部分现代服务业纳入“营改增”税制改革制度,广告服务业作为现代服务业,也被纳入“营改增”试点行业,并于2013年8月全国范围实施。2016年5月1日,我国全面实施“营改增”政策。我国报业集团有增值税倒挂且营业税税负较重的行业现象,“营改增”政策的实施对企业税负产生了直接的影响,同时会影响到企业的收入和费用,企业的利润和现金流也会发生变化。本文以现有“营改增”理论基础为依据,结合A报业集团财务数据进行分析,主要是从“营改增”对报业集团税负、经营成果和现金流角度入手,分析“营改增”对我国报业集团财务影响。研究发现“营改增”的实施能降低企业税负,增加企业利润总额,对现金流也产生了积极的影响,但是该影响在“营改增”实施初期表现明显,对近两年的总体税负减轻作用减弱。基于以上分析结果,本文根据企业经营状况,分析“营改增”在报业集团中的局限性,并提出了相对应的建议和措施,以期通过本文的分析能帮助报业集团在“营改增”政策实施下充分利用这一政策,减轻企业税收负担,提高企业财务管理水平。
[Abstract]:It is an important content of tax system reform in our country during the period of the twelfth five-year plan to change business tax into value added tax. The purpose of the "business reform and increase" is to expand the scope of value-added tax collection, eliminate the problem of double taxation, better improve the value-added tax deduction chain, lighten the tax burden on enterprises, promote industrial development, and promote economic restructuring. With Shanghai as the pilot area, China has brought the transportation industry and some modern service industries into the tax system reform system, and the advertising service industry, as a modern service industry, has also been brought into the pilot industry of "business reform and increase". It was implemented nationwide in August 2013. On May 1, 2016, China fully implemented the policy of "changing and increasing the battalion". The newspaper groups in China have the phenomenon of upside down value-added tax and heavy business tax burden. The implementation of the "business reform and increase" policy has a direct impact on the tax burden of the enterprises, and will also affect the income and expenses of the enterprises. Profits and cash flows will also change. Based on the existing theory of "business reform and increase" and combining with the financial data of newspaper group A, this paper mainly analyzes the tax burden, operating results and cash flow of newspaper group from the angle of tax burden, operating result and cash flow. This paper analyzes the financial impact of "business transformation and increase" on Chinese newspaper group. The study found that the implementation of "business reform and increase" can reduce the tax burden of enterprises, increase the total profits of enterprises, and also have a positive impact on cash flow, but this effect is obvious in the initial implementation of "business reform and increase". In the past two years, the overall tax burden has been reduced. Based on the above analysis results, this paper analyzes the limitation of "business transformation and increase" in newspaper group, and puts forward corresponding suggestions and measures. It is hoped that the analysis of this paper can help the newspaper group to make full use of this policy under the policy of "business reform and increase", reduce the tax burden of enterprises, and improve the level of financial management of enterprises.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G211;F812.42
[Abstract]:It is an important content of tax system reform in our country during the period of the twelfth five-year plan to change business tax into value added tax. The purpose of the "business reform and increase" is to expand the scope of value-added tax collection, eliminate the problem of double taxation, better improve the value-added tax deduction chain, lighten the tax burden on enterprises, promote industrial development, and promote economic restructuring. With Shanghai as the pilot area, China has brought the transportation industry and some modern service industries into the tax system reform system, and the advertising service industry, as a modern service industry, has also been brought into the pilot industry of "business reform and increase". It was implemented nationwide in August 2013. On May 1, 2016, China fully implemented the policy of "changing and increasing the battalion". The newspaper groups in China have the phenomenon of upside down value-added tax and heavy business tax burden. The implementation of the "business reform and increase" policy has a direct impact on the tax burden of the enterprises, and will also affect the income and expenses of the enterprises. Profits and cash flows will also change. Based on the existing theory of "business reform and increase" and combining with the financial data of newspaper group A, this paper mainly analyzes the tax burden, operating results and cash flow of newspaper group from the angle of tax burden, operating result and cash flow. This paper analyzes the financial impact of "business transformation and increase" on Chinese newspaper group. The study found that the implementation of "business reform and increase" can reduce the tax burden of enterprises, increase the total profits of enterprises, and also have a positive impact on cash flow, but this effect is obvious in the initial implementation of "business reform and increase". In the past two years, the overall tax burden has been reduced. Based on the above analysis results, this paper analyzes the limitation of "business transformation and increase" in newspaper group, and puts forward corresponding suggestions and measures. It is hoped that the analysis of this paper can help the newspaper group to make full use of this policy under the policy of "business reform and increase", reduce the tax burden of enterprises, and improve the level of financial management of enterprises.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G211;F812.42
【参考文献】
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1 陈钊;王e，
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