营改增对绿地集团财务的影响及对策研究

发布时间：2018-01-10 04:20

本文关键词：营改增对绿地集团财务的影响及对策研究　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：营改增是我国财税体制改革的一项重要举措,随着改革的不断深入与在交通运输行业积累的改革经验,房地产行业也加入了营改增的行列。2016年5月,营改增全面推行,我国增值税已完全取代营业税,这是对我国税收制度的一项改革。绿地集团作为国有控股的大型企业集团,积极响应国家制度改革,制度改革对其财务方面的影响比较明显,具有代表性作用。从企业的税负、现金流、净利润、偿债能力、营运能力及盈利能力六个方面出发运用财务分析方法详细分析营改增对绿地集团财务方面的影响。营改增后虽然有的企业税负出现短暂性上涨的情况,但是对绿地集团来说,减税效果较为明显。首先,假设继续保持2015年的营业成本和营业税金及附加,则净利润将大幅度下降,房地产开发业营改增政策对绿地集团净利润来说是有利的。营改增政策对绿地集团现金流量的影响的指标是支付的各项税费,支付的各项税费占经营活动产生的现金流量净额比重降低,营改增政策增加了绿地集团的现金流量净额。其次,运用财务分析法得出营改增对绿地集团的偿债能力和盈利能力都是有利的,但是营运能力略有下降。最后,提出通过税收筹划、提升发票管理水平和提高财务无人员专业能力等方法减少绿地集团的税收负担及降低财务风险。并且通过对绿地集团面对改革遇到的问题及解决措施的分析,可以加强其他房地产公司对营改增利弊的认识,从而做出及时的应对,有利于营改增的顺利实施和房地产企业的长远发展。
[Abstract]:Replacing business tax with value-added tax(VAT) is an important measure of China's tax system reform, with the deepening of reform and accumulation in the transportation industry reform experience, the real estate industry also joined the ranks of replacing business tax with value-added tax(VAT).2016 in May, replacing business tax with value-added tax(VAT) full implementation of value-added tax in our country has been completely replace business tax, which is a the reform of the tax system in our country. The green group is a state-owned large enterprise groups, a positive response to the national system reform, the influence of system reform on the financial aspects of the more obvious, representative role. From the corporate tax burden, cash flow, net profit, solvency, the six aspects of operating capacity and profitability of the application the financial analysis method of detailed analysis of replacing business tax with value-added tax(VAT) impact on the financial aspects of the green group. After replacing business tax with value-added tax(VAT) although some temporary corporate tax increases, but the Greenland Group, the tax effect is obvious First, continue to maintain the assumption of 2015 operating costs and business taxes and surcharges, while net profit will decline sharply, the real estate development industry replacing business tax with value-added tax(VAT) policy is beneficial to the Greenland Group net profit. To increase policy camp effect on Greenland Group cash flow index is the tax payment, the tax payment the total net cash flow from operating activities to reduce the proportion, replacing business tax with value-added tax(VAT) policy to increase the net cash flow of Greenland Group. Secondly, by the analysis of replacing business tax with value-added tax(VAT) Greenland Group's solvency and profitability are the financial method but the operating capacity decreased slightly. Finally, put forward by tax planning, promotion the level of invoice management and improve the financial non professional ability and other methods to reduce the green group's tax burden and reduce financial risk. And through the green group in the face of reform and the problems encountered The analysis of solving measures can strengthen other Real Estate Company's understanding of business transformation and increase advantages and disadvantages, so as to make timely response, which is conducive to the smooth implementation of the camp and the long-term development of real estate enterprises.

【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F299.233.42

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