“营改增”背景下GR酒店税收筹划研究
发布时间：2018-07-28 17:15
【摘要】：近些年以来,国家为减轻企业税收负担增强企业发展活力,推动深化财税体制改革。其中"营改增"作为财政体制改革的重头戏隆重出台,其对于减轻企业实际税负,提高企业经济效益具有重要意义。在2016年12届人大会议上,李克强总理宣布:5月1日起,将试点范围扩大到建筑业、房地产业、金融业、生活服务业,并将所有企业新增不动产所含增值税纳入抵扣范围,确保所有行业税负只减不增。根据营改增相关政策,相比之前的营业税,二者在征税范围、征税对象、计税依据、征收税率、征税部门等层面都存在差异,"营改增"政策的实施是税务体系不断优化的重大表现,对企业财务的发票管理、会计核算以及经营利润都产生重要的影响,"营改增"政策的实施有利于企业完善自身的结构调整和升级,加强财务管理,实现健康持续的发展,提高企业的综合竞争力,然而"营改增"政策的实施并不成熟,对企业的影响有待进一步分析。随着营改增试点在全国范围实施,纳税企业都面临如何适用新政策,如何享受税收优惠的问题。如何应对"营改增",制定合理的纳税筹划策略,最大限度提升经济效益成为摆在所有酒店行业工作者面前亟待解决的重要课题。这就要求纳税人深入了解、准确把握营改增带来的各种变化,在此基础上开展税收筹勉,服务于企业经营。笔者通过实践中具体案例的剖析,提出税收方案安排的相关思路,与大家共同探讨。本文一共分为五章。第一章为绪论,从研究背景及意义出发,介绍营改增政策实施后,就目前执行情况来看,与前面的营业税相比,无论是在税收的范围,税收对象、税收计算基础、税率和税收征管机关都有很大的差异,所以对企业财务工作的影响较大,因此及时把握现阶段的税收政策,分析和研究如何完善企业财务管理问题就显得特别重要和必要。第二章介绍税收筹划的相关理论基础,主要从税收筹划的界定,税收筹划的相关理论,与酒店相关的"营改增"政策梳理,分析酒店在营改增背景下进行税收筹划的理论基础和可行性。第三章简要介绍GR酒店基本概况及营改增前后税负的影响,通过对GR酒店税收筹划的现状及存在问题的分析,分析GR酒店进行税收筹划的必然性和可行性,营改增之后,所缴纳的税款影响因素会比较多,既会受到酒店营业额的影响,同时也会受到酒店取得的可以抵扣的合法凭证的影响。所以酒店税款的缴纳就不再局限于财务部,而是延伸到采购部门、市场营销部门以及其他维护部门等,几乎涉及酒店所有部门。第四章着重介绍GR酒店在"营改增"政策下税收筹划方案,分别从"营改增"实施初期的税收筹划方案和"营改增"后经营活动的税收筹划方案两个方面着手,根据具体涉税项目认真分析不同方案的税负和涉税风险,选择对酒店最有利的方案,总结GR酒店税收筹划的整体效果以及介绍GR酒店税收筹划可借鉴的经验。第五章是本文的结论和展望,"营改增"既带来更多的发展机遇,也带来了更多新的压力和挑战,酒店要认真学习"营改增"的税收政策的变化和更好的利用税收优惠,促使酒店能够获得更多的经济效益,取得更好的发展和进步,需要相关人员提出切实可行的措施和方法来应对带来的压力和挑战。本文以企业财政管理理论和国家财政发展规律为指导,综合采用文献综述法、行动研究法、问卷调查法,理论与实际相结合等研究方法,并结合作者本人多年工作经验就"营改增'"政策的基本概念做简单阐述,选取GR酒店在"营改增"政策下税收筹划的实际案例进行剖析,论述税收筹划对企业财务管理的重要意义,强调税收筹划的作用和重要性,以期引起各方面重视,同时也为其他同类酒店企业合理节税提供有益的借鉴。
[Abstract]:In recent years, in order to reduce the tax burden on enterprises to enhance the vitality of enterprises and deepen the reform of the fiscal and tax system, the "camp to increase", as the heavy play of the reform of the financial system, is of great significance for reducing the actual tax burden of enterprises and improving the economic benefits of enterprises. At the 12 NPC meeting in 2016, Premier Li Keqiang declared that B: from May 1st, the pilot scope was extended to the construction industry, the real estate industry, the financial industry and the living service industry, and the added value added tax included in the new real estate in all enterprises was included in the deductible scope to ensure that the tax burden of all industries was only reduced. The implementation of the "camp to increase" policy is a major manifestation of the continuous optimization of the tax system, which has an important impact on the invoice management, accounting and profit of the enterprise. The implementation of the "camp to increase" policy is beneficial to the enterprise to improve its own structural adjustment and upgrading, and to strengthen financial management. To achieve healthy and sustained development and improve the comprehensive competitiveness of enterprises, however, the implementation of the "camp to increase" policy is not mature, and the impact on the enterprise needs to be further analyzed. With the implementation of the pilot reform pilot in the country, how to apply the new policy and how to enjoy the tax preference. The tax planning strategy to maximize the economic benefits has become an important issue to be solved in front of all the hotel industry workers. This requires the taxpayer to understand deeply and accurately grasp the various changes brought by the increase of the camp. On this basis, the tax revenue raising and service to the enterprise management is carried out. The author through the concrete case in practice This article is divided into five chapters. The first chapter is the introduction, from the background and significance of the study, after introducing the implementation of the policy, the current implementation situation, compared with the previous business tax, whether it is in the scope of tax, the object of tax, the basis of tax calculation, tax rate. It is very different from the tax collection and administration organs, so it has great influence on the financial work of the enterprise. So it is very important and necessary to grasp the current tax policy and analyze and study how to improve the financial management of the enterprise. The second chapter introduces the theoretical basis of tax planning, mainly from the definition of tax planning and tax revenue. In the third chapter, the third chapter briefly introduces the basic situation of the hotel and the influence of the tax burden on the change of the camp, through the analysis of the status and the existing problems of the GR Hotel tax planning, and the analysis of the GR hotel into the hotel. The inevitability and feasibility of tax planning, after the increase, there are many factors affecting the tax payment, which will be influenced by the hotel turnover and the legal voucher that can be deductible by the hotel. So the payment of the hotel tax is no longer limited to the finance department, but is extended to the purchasing department and the market camp. The marketing department and other maintenance departments are almost involved in all departments of the hotel. The fourth chapter introduces the tax planning scheme under the "camp to increase" policy in the fourth chapter, and begins with two aspects of the tax planning program at the beginning of the "camp to increase" and the tax planning case of "the increase of the camp to the increase", and the detailed analysis of the specific tax related projects. Different schemes of tax and tax risk, choose the most favorable plan for the hotel, summarize the overall effect of the GR Hotel tax planning and introduce the experience of GR Hotel tax planning. The fifth chapter is the conclusion and Prospect of this article. "Camp to increase" brings more opportunities for development, also brings more new pressure and challenge, the hotel should be serious. The changes in the tax policy of "camp to increase" and the better use of tax incentives make the hotel be able to gain more economic benefits and achieve better development and progress. It is necessary for the relevant personnel to put forward practical measures and methods to cope with the pressure and challenge. This article is based on the theory of enterprise financial management and the law of national financial development. In order to guide, the literature review method, action research method, questionnaire survey method, theory and practice are combined, and the basic concepts of "camp to increase" are simply expounded in combination with the author's years of work experience, and the actual cases of tax planning under the "camp to increase" policy of GR hotel are analyzed, and tax planning is discussed. The important significance of enterprise financial management is to emphasize the role and importance of tax planning in order to arouse the attention of all aspects, and also to provide useful reference for the reasonable tax saving of other similar hotel enterprises.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F715.5
本文编号：2151008
[Abstract]:In recent years, in order to reduce the tax burden on enterprises to enhance the vitality of enterprises and deepen the reform of the fiscal and tax system, the "camp to increase", as the heavy play of the reform of the financial system, is of great significance for reducing the actual tax burden of enterprises and improving the economic benefits of enterprises. At the 12 NPC meeting in 2016, Premier Li Keqiang declared that B: from May 1st, the pilot scope was extended to the construction industry, the real estate industry, the financial industry and the living service industry, and the added value added tax included in the new real estate in all enterprises was included in the deductible scope to ensure that the tax burden of all industries was only reduced. The implementation of the "camp to increase" policy is a major manifestation of the continuous optimization of the tax system, which has an important impact on the invoice management, accounting and profit of the enterprise. The implementation of the "camp to increase" policy is beneficial to the enterprise to improve its own structural adjustment and upgrading, and to strengthen financial management. To achieve healthy and sustained development and improve the comprehensive competitiveness of enterprises, however, the implementation of the "camp to increase" policy is not mature, and the impact on the enterprise needs to be further analyzed. With the implementation of the pilot reform pilot in the country, how to apply the new policy and how to enjoy the tax preference. The tax planning strategy to maximize the economic benefits has become an important issue to be solved in front of all the hotel industry workers. This requires the taxpayer to understand deeply and accurately grasp the various changes brought by the increase of the camp. On this basis, the tax revenue raising and service to the enterprise management is carried out. The author through the concrete case in practice This article is divided into five chapters. The first chapter is the introduction, from the background and significance of the study, after introducing the implementation of the policy, the current implementation situation, compared with the previous business tax, whether it is in the scope of tax, the object of tax, the basis of tax calculation, tax rate. It is very different from the tax collection and administration organs, so it has great influence on the financial work of the enterprise. So it is very important and necessary to grasp the current tax policy and analyze and study how to improve the financial management of the enterprise. The second chapter introduces the theoretical basis of tax planning, mainly from the definition of tax planning and tax revenue. In the third chapter, the third chapter briefly introduces the basic situation of the hotel and the influence of the tax burden on the change of the camp, through the analysis of the status and the existing problems of the GR Hotel tax planning, and the analysis of the GR hotel into the hotel. The inevitability and feasibility of tax planning, after the increase, there are many factors affecting the tax payment, which will be influenced by the hotel turnover and the legal voucher that can be deductible by the hotel. So the payment of the hotel tax is no longer limited to the finance department, but is extended to the purchasing department and the market camp. The marketing department and other maintenance departments are almost involved in all departments of the hotel. The fourth chapter introduces the tax planning scheme under the "camp to increase" policy in the fourth chapter, and begins with two aspects of the tax planning program at the beginning of the "camp to increase" and the tax planning case of "the increase of the camp to the increase", and the detailed analysis of the specific tax related projects. Different schemes of tax and tax risk, choose the most favorable plan for the hotel, summarize the overall effect of the GR Hotel tax planning and introduce the experience of GR Hotel tax planning. The fifth chapter is the conclusion and Prospect of this article. "Camp to increase" brings more opportunities for development, also brings more new pressure and challenge, the hotel should be serious. The changes in the tax policy of "camp to increase" and the better use of tax incentives make the hotel be able to gain more economic benefits and achieve better development and progress. It is necessary for the relevant personnel to put forward practical measures and methods to cope with the pressure and challenge. This article is based on the theory of enterprise financial management and the law of national financial development. In order to guide, the literature review method, action research method, questionnaire survey method, theory and practice are combined, and the basic concepts of "camp to increase" are simply expounded in combination with the author's years of work experience, and the actual cases of tax planning under the "camp to increase" policy of GR hotel are analyzed, and tax planning is discussed. The important significance of enterprise financial management is to emphasize the role and importance of tax planning in order to arouse the attention of all aspects, and also to provide useful reference for the reasonable tax saving of other similar hotel enterprises.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F715.5
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