营业税改增值税对中国联通的财务影响分析

发布时间：2018-05-25 03:24

本文选题：营业税改增值税 + 中国联通　；参考：《辽宁大学》2017年硕士论文

【摘要】：营业税改增值税是我国“十二五”期间的一项重要内容,自2014年6月电信业被纳入营改增的范畴到如今已经近三年了,此次税制改革已在电信行业推行完毕,并基本实现了覆盖全国全行业的目标。此次政策改革的目的在于降低企业整体税负,而今看来,增值税确实影响了行业整体税负,但在营改增初期,某些企业却出现了负面效果,电信企业正是如此,这为企业的纳税筹划工作带来了新的挑战。本文的意义正在于此,以中国联通公司为例,研究此此税制变革给企业带来的影响,分析其原因并给予应对措施以迎接此次挑战,帮助企业达到减税与增收的目的,具有一定的现实意义。本文主要工作是研究分析营业税改增值税对中国联通的影响,找出其原因并提供相应的对策。首先从“营改增”相关概念和政策内容出发,对营业税、增值税及营业税改增值税概念进行界定,系统阐释了“营改增”的内容和电信业税改后的相关税收规范,为后文研究提供了概念和理论的基础。其次,选择中国联合移动通信有限公司(以下简称“中国联通”)作为案例,运用案例分析的研究方法,以中国联通2011至2015年度的年报作为数据支撑,加以适当的计算和总结,以表格的形式,对企业营改增前后的财务绩效进行对比,从企业税收及经营成果两方面分析其影响,对企业的流转税、企业所得税、营业收入及成本进行解析,并找出其变化趋势。再次,从销项税、进项税及抵扣凭证三方面,对此次税改给企业带来影响的原因进行分析,发现其中存在的几方面问题,包括进项税抵扣受到存量固定资产、代理商规模及税制磨合的限制,销项税由于原有业务视同销售行为占比过重而大幅增加,增值税抵扣凭证管理不够严谨等。最后,针对上文提及的问题给出相应对策,以期降低企业税负并提高企业税后利润,提升企业经营管理水平,以实现企业价值最大化的目标。本文提出的应对策略对中国联通具有一定的实用价值,也对“营改增”税制改革后其他企业的纳税筹划工作提供借鉴。
[Abstract]:Business tax reform is an important part of China's 12th Five-Year Plan period. It has been nearly three years since the telecommunications industry was brought into the scope of business reform and increase in June 2014. The tax system reform has been implemented in the telecommunications industry. And basically achieved the goal of covering the whole country. The purpose of this policy reform is to reduce the overall tax burden on enterprises. Now, it seems that VAT has really affected the overall tax burden of the industry, but in the early stage of the reform, some enterprises have had negative effects, which is exactly the case for telecommunications enterprises. This brings new challenges to the tax planning of enterprises. The significance of this paper is precisely here, taking China Unicom as an example, to study the impact of this tax reform on enterprises, analyze its reasons and give countermeasures to meet the challenge, and help enterprises achieve the purpose of tax reduction and income increase. Has certain realistic significance. The main work of this paper is to study and analyze the influence of business tax on China Unicom, find out the reasons and provide corresponding countermeasures. Starting from the concept and policy content of "business reform and increase", this paper defines the concept of business tax, value-added tax and business tax reform, and systematically explains the content of "business reform and increase" and the relevant tax regulations after the tax reform of telecommunications industry. It provides the basis of the concept and theory for the later study. Secondly, select China United Mobile Communications Co., Ltd (hereinafter referred to as "China Unicom") as a case study, using the case study method, with the annual report of China Unicom 2011 to 2015 as the data support, to be properly calculated and summarized. In the form of tables, this paper compares the financial performance of enterprises before and after business reform, analyzes its influence from the two aspects of enterprise taxation and operating results, and analyzes the turnover tax, income tax, operating income and cost of enterprises. And find out its change trend. Thirdly, from the three aspects of sales tax, income tax and credit certificate, this paper analyzes the reasons for the impact of the tax reform on the enterprise, and finds out that there are several problems, including the input tax deduction of the fixed assets in stock. The limitation of agent scale and tax system is that sales tax is greatly increased because the original business is regarded as sales behavior, and the management of VAT deduction certificate is not strict enough, and so on. Finally, the corresponding countermeasures are put forward in order to reduce the tax burden of the enterprise and increase the profit after tax, so as to realize the goal of maximizing the enterprise value. The countermeasures proposed in this paper have some practical value for China Unicom, and also provide reference for the tax planning of other enterprises after the tax reform.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626;F812.4

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