营改增对中小餐饮企业的影响研究——基于陕西省的问卷调查分析

发布时间：2018-07-11 14:37

本文选题：营改增 + 中小企业　；参考：《会计之友》2017年23期

【摘要】：营改增实施后企业的税负变化直接影响其经营与发展,以中小企业为主的餐饮行业对营改增后的税负变化反应更为明显。文章通过对中小餐饮企业进行问卷调查,探究当前存在的问题,为中小餐饮企业如何应对税制改革给出改进建议。结果显示:中小餐饮企业中的小规模纳税人企业税负降低程度最为明显,一般纳税人税负基本不变;公司的治理成本有所增加,但增加幅度不大,大部分企业没有将这部分成本转移到最终产品中去。
[Abstract]:The change of tax burden on the enterprise's tax burden directly affects its operation and development. The reaction of the small and medium-sized catering industry to the tax burden changes after the increase is more obvious. Through the questionnaire survey on the small and medium catering enterprises, the paper explores the existing problems and gives some suggestions for the small and medium-sized catering enterprises to deal with the tax reform. The results show that the tax burden of small and medium-sized enterprises in small and medium-sized enterprises is most obvious, the tax burden of the general taxpayer is basically unchanged, the cost of corporate governance has increased, but the increase is small, and most of the enterprises do not transfer this part of the cost to the final product.
【作者单位】：西安外国语大学商学院;西安外国语大学国际会计与财务研究所;
【基金】：教育部人文社科基金项目“圈际政治关系、宏观调控政策与企业财务决策研究”(17YJA790073)
【分类号】：F715.5;F719.3;F812.42

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