“营改增”对餐饮业小企业盈利能力的影响

发布时间：2018-01-28 00:06

本文关键词： “营改增” 餐饮业盈利能力　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：“营改增”是我国十分重要的税制改革,改变了现今营业税与增值税并存的局面,对国民经济发展产生深远的影响,“营改增”的全面实施是我国税制改革的一项重要内容,在很大程度上改变了我国企业税收制度,促进了国民经济发展与产业结构调整升级。“营改增”后基本实现了为企业减税,促进经济增长的整体目标,但是“营改增”在实施中受到各种复杂因素的影响,导致了部分餐饮企业在税制改革后并没有带来预想的减负的效果,反而改革后面临税负增加,盈利能力降低等问题。为此,本文在回顾了营业税改增值税相关文献和政策法规的基础上,以张家口市宣化区内的A餐饮公司的具体实例,运用比较分析、案例研究法,对A餐饮公司营业税改增值税带来的影响以及企业如何应对等问题进行了研究。分析A餐饮公司业务涉及情况及流转税情况,对比“营改增”后A餐饮公司面临实际经营中比理论测算下营业收入低、营业成本无法获得足额抵扣,企业税负在“营改增”后不降反增等问题。随后进一步对A餐饮公司的盈利能力指标进行分析得出A餐饮公司营业利润率、成本费用率、净利润率在“营改增”后都有所下降,并针对这些问题提出相应的改善对策,如企业可以用合理选择发票供应商和原材料,推进服务外包等方式获得增值税进项税额抵扣,同时提出减少人工费用降低企业成本等。
[Abstract]:"Business reform and increase" is a very important tax system reform in our country. It has changed the situation of the coexistence of business tax and value-added tax, and has a far-reaching impact on the development of national economy. The comprehensive implementation of "business reform and increase" is an important part of the tax system reform in China, and to a great extent has changed the tax system of our country's enterprises. It has promoted the development of national economy and the upgrading of industrial structure, and has basically realized the overall goal of reducing taxes for enterprises and promoting economic growth. However, "business reform" in the implementation of a variety of complex factors, resulting in some food and beverage enterprises after the tax reform and did not bring the desired burden reduction effect, but the tax burden increased after the reform. Therefore, based on the review of the relevant documents and policies and regulations of the business tax reform, this paper makes a comparative analysis of the A catering company in Xuanhua District of Zhangjiakou City. Case study, the impact of A catering company business tax reform value-added tax and how to deal with the problems are studied. Analysis of A catering company business related to the situation and turnover tax situation. Compared with "business reform and increase", A catering company is faced with lower operating income than theoretical calculation, and the operating cost can not be fully deducted. The enterprise tax burden after "business reform and increase" does not reduce instead of increase and so on. Then further analysis of A catering company profitability indicators, A catering company operating profit margin, cost and expense rate. The net profit rate has been decreased after "business reform and increase", and the corresponding improvement countermeasures are put forward, such as the reasonable selection of invoice suppliers and raw materials. Promote service outsourcing to obtain VAT tax deductions, at the same time, reduce labor costs and reduce enterprise costs.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F719.3;F715.5

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