“营改增”对鉴证咨询服务业的影响及对策研究

发布时间：2018-04-28 07:08

本文选题：“营改增” + 鉴证咨询服务业　；参考：《西南交通大学》2016年硕士论文

【摘要】：2012年1月1日起,国家决定在上海市交通运输业和部分现代服务业开展营业税改征增值税(以下简称“营改增”)试点,宣告我国新一轮税改正式拉开序幕。面对这一重大改革,不论是“营改增”试点纳税人还是原增值税纳税人都将因税收政策的变化而受到不同程度的影响,部分试点地区运行情况表明,此次税改对于加速第三产业尤其是服务业的发展具有重大利好,促进了结构性减税调整,优化了经济结构,加快了经济发展方式转变。鉴证咨询服务业作为现代服务业中的一个重要分支,对于维护社会市场秩序和经济信息的真实性具有重要作用,该行业在此次税改中也被纳入到了试点范围。“营改增”从长远考虑,能有效地解决目前存在的重复征税问题,并进一步减轻纳税人负担,但通过部分鉴证咨询企业的试点运行情况来看,也暴露出了不少问题。因此,研究“营改增”对鉴证咨询服务业的影响以及行业的应对之策很有必要。本文总共分为六部分。第一章从理论与实际的角度介绍了本文所做研究的出发点,对国内外的相关文献进行整理和描述,系统阐述了研究的主要内容、目标与方法。第二章介绍了“营改增”的出台背景,分析了税改的必要性,同时对“营改增”试点运行进程进行简述。第三章首先介绍了鉴证咨询服务业的相关概念与发展现状,着重研究了“营改增”对鉴证咨询企业财税方面产生的影响。第四章从实践层面对鉴证咨询服务业“营改增”运行现状进行分析,首先以LY公司为案例,详细研究了此次税改对于鉴证咨询服务业税收方面的影响,进而取得河南省58家企业税改前后的相关数据,通过实证分析,构建出适合鉴证咨询服务业发展的税收政策模型。第五章根据实际与前文的研究结论,从不同角度提出了“营改增”后鉴证咨询服务业的应对措施。结论部分对全文进行总结,并指出不足之处及后续研究方向。本文的主要贡献有四点：一是以现代服务业中鉴证咨询服务业为特定研究对象,分析“营改增”对其财税状况及经营策略等方面的影响;二是对鉴证咨询服务业税改实施前后的税收负担情况做了较为深入的研究,通过实证分析得出结论；三是通过理论与案例相结合的研究方法,以具体鉴证咨询企业为案例对“营改增”的税收影响进行全面分析；四是从不同角度为鉴证咨询服务业提出了切实可行的应对“营改增”负面影响的对策建议。
[Abstract]:Since January 1, 2012, the state has decided to launch a pilot project in Shanghai traffic and transportation industry and some modern service industries to reform business tax and levy value-added tax (hereinafter referred to as "business reform and increase"), announcing the beginning of a new round of tax reform in China. In the face of this major reform, both the pilot taxpayers and the former VAT taxpayers will be affected in varying degrees by the changes in tax policies. The operation of some of the pilot areas shows that This tax reform has great benefits for accelerating the development of the tertiary industry, especially the service industry, promotes the adjustment of structural tax cuts, optimizes the economic structure, and speeds up the transformation of the mode of economic development. As an important branch of modern service industry, forensic consulting service plays an important role in maintaining the order of social market and the authenticity of economic information. From the long-term perspective, the "business reform and increase" can effectively solve the existing problem of double taxation and further lighten the burden of taxpayers, but through the operation of some forensic consulting enterprises, many problems have been exposed. Therefore, it is necessary to study the influence of business reform and increase on the service industry of forensic consulting. This paper is divided into six parts. The first chapter introduces the starting point of this paper from the theoretical and practical point of view, the related literature at home and abroad are sorted out and described, and the main contents, objectives and methods of the research are systematically expounded. The second chapter introduces the background of "camp reform and increase", analyzes the necessity of tax reform, and gives a brief description of the operation process of "camp reform and increase" pilot project. The third chapter introduces the related concepts and development status of the forensic consulting service industry, focusing on the impact of "business reform and increase" on the financial and tax aspects of forensic consulting enterprises. The fourth chapter analyzes the current situation of the operation of the forensic consulting service industry from the practical level. Firstly, taking LY Company as a case, the impact of the tax reform on the tax revenue of the forensic consulting service industry is studied in detail. Then the relevant data of 58 enterprises before and after tax reform in Henan Province are obtained, and through empirical analysis, a tax policy model suitable for the development of forensic consulting service industry is constructed. In chapter five, according to the practical and previous research conclusions, the author puts forward the countermeasures of the forensic consulting service industry from different angles. The conclusion part summarizes the full text, and points out the deficiency and the future research direction. The main contributions of this paper are as follows: first, taking the forensic consulting service industry in the modern service industry as the specific research object, analyzing the influence of "business reform and increase" on its financial and tax situation and management strategy; The second is to do a more in-depth study on the tax burden before and after the implementation of the tax reform in the forensic consulting service industry, and draw a conclusion through empirical analysis; third, through the combination of theory and case research methods, This paper makes a comprehensive analysis of the tax impact of "business reform and increase" by taking the specific forensic consulting enterprises as a case. Fourthly, it puts forward some feasible countermeasures and suggestions to deal with the negative effects of "business reform and increase" from different angles for the forensic consulting service industry.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F282

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