“营改增”对房地产开发企业的税负影响研究

发布时间：2018-06-29 04:36

本文选题：“营改增” + 税负　；参考：《青岛大学》2017年硕士论文

【摘要】：营业税改征增值税(下面简称“营改增”)是我们国家财税体制改革的重头戏和“供给侧”结构性改革的助推器。它代表着税收体系逐步向税种单一化、构成合理化以及税收体系全球化的目标发展。在实施“营改增”以后,增值税会延伸到营业税的产业链条中,实现增值税对服务和货物的全面覆盖,过去的营业税税制必将退出历史舞台。本文的主要目的是研究“营改增”对于企业税负带来的主要变化。所使用的研究方法包括文献分析法、比较研究法和案例分析法。首先对文章的背景、研究文献、研究方法和创新点进行了概括。其次是梳理了相关涵义及理论。对房地产开发企业、营改增等概念进行阐述,介绍了税收负担理论和有效税率理论,为后文的研究奠定了理论基础。紧接着,本文以A公司为例,探讨“营改增”对房地产开发企业的影响,对于“营改增”影响房地产开发企业税负上升的三个原因进行分析,发现人为因素、三大成本因素和政策因素是导致税负上升的主要原因。最后,根据问题和原因,结合文献的参考和实践工作的思考,提出合理化建议,并对文章进行了总结。通过研究发现,虽然“营改增”具有减税降负的作用,但是部分房地产开发企业的经营项目在“营改增”后税负有所上升。税负上升的三个主要原因是人为因素、三大成本上升因素以及政策因素。为了解决降低房地产企业实际税负的问题,本文提出了加强制度内部培训、提高税收规划能力、完善相关政策等应对策略,以期促进房地产开发企业在后“营改增”时代平稳健康发展。
[Abstract]:Business tax reform and value-added tax (hereinafter referred to as "business reform and increase") is the major part of our country's fiscal and taxation system reform and the booster of "supply-side" structural reform. It represents the gradual simplification of tax system, the rationalization of tax system and the development of the goal of globalization of tax system. After the implementation of "business reform and increase", VAT will extend to the industrial chain of business tax, and realize the comprehensive coverage of VAT to service and goods, and the past business tax system will definitely withdraw from the historical stage. The main purpose of this paper is to study the main changes of the tax burden of enterprises. The research methods used include literature analysis, comparative research and case analysis. First of all, the background of the article, research literature, research methods and innovation points are summarized. The second is to sort out the relevant meaning and theory. This paper expounds the concepts of real estate development enterprises, management reform and increase, and introduces the tax burden theory and the effective tax rate theory, which lays a theoretical foundation for the later research. Then, taking Company A as an example, this paper discusses the influence of "business reform and increase" on real estate development enterprises, and analyzes three reasons why the tax burden of real estate development enterprises is increased, and finds out the artificial factors. Three major cost factors and policy factors are the main reasons leading to the rise of tax burden. Finally, according to the problems and reasons, combined with the literature reference and practical work, the paper puts forward some reasonable suggestions, and summarizes the article. Through the study, it is found that although "business reform and increase" has a negative effect on tax reduction, the tax burden of some real estate development enterprises has increased after "business reform and increase". The three main reasons of tax increase are human factors, three major cost factors and policy factors. In order to solve the problem of reducing the actual tax burden of real estate enterprises, this paper puts forward some countermeasures, such as strengthening the internal training of the system, improving the ability of tax planning, perfecting the relevant policies, etc. With a view to promoting the development of real estate enterprises in the "business change" era stable and healthy development.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42;F812.42

【相似文献】