营业税改增值税对KLL有限公司的影响研究

发布时间：2018-01-06 10:44

本文关键词：营业税改增值税对KLL有限公司的影响研究　出处：《天津商业大学》2014年硕士论文　论文类型：学位论文

更多相关文章： 营业税 增值税 公司业绩 营改增

【摘要】：随着我国经济的发展以及社会分工的不断细化，重复征税等问题的严重性日益突出，因此，对我国现行税制存在的问题及其改革的研究就显得很有必要。增值税是我国的主要税种之一，在保障国家财政税收稳定增长、促进国家宏观调控能力提高方面具有重要作用。从2009年开始实施增值税改革之后，税收制度越来越完备，政策带来的积极效应越来越明显；然而因营业税和增值税两税并存的制度弊端依然存在，也限制了增值税“中性税收”优势的发挥；因此对增值税进行大范围试点、改革势在必行。增值税覆盖的范围逐渐增大，甚至完全取代营业税，是可以预见的。本文以广州市KLL制冷设备空调工程有限公司为研究对象，在阐述与营业税改增值税的政策和理论基础之上，对广州市KLL制冷设备空调工程有限公司进行介绍,并主要对以往的赋税水平作分析与评价。通过对实施营改增政策前后企业纳税的税率和税基、服务项目定价、财务分析、发票使用管理的比较，，分析公司营业税改增值税后的变化，具体评价营业税改增值税前后的影响；并针对这几方面影响提出了对KLL公司的建议，如：优化选择供应商、保持与税务部门的密切联系、改善增值税发票的使用和管理等。但是在营业税转增值税的实行中仍有很多问题是企业无法单独解决的，对此本文就政策完善也提出了几点建议如：提供过渡性财政政策扶持、扩大试点范围和完善抵扣链条等。
[Abstract]:With the development of our country's economy and the continuous refinement of social division of labor, the gravity of repeated taxation is becoming more and more serious. It is necessary to study the problems existing in our country's current tax system and its reform. Value added tax (VAT) is one of the main types of tax in our country, which ensures the steady growth of national financial and tax revenue. Since 2009, the tax system has become more and more complete, and the positive effect brought by the policy has become more and more obvious. However, the malpractice of both business tax and value-added tax still exists, which limits the advantage of "neutral tax" of value-added tax. Therefore, it is imperative to carry out a large-scale pilot experiment on VAT, and the scope of VAT coverage is gradually increasing, or even completely replacing the Business tax, which can be foreseen. This paper takes Guangzhou KLL Refrigeration equipment and Air-Conditioning Engineering Co., Ltd. as the research object, on the basis of explaining the policy and theory of changing the business tax to VAT. This paper introduces Guangzhou KLL Refrigeration equipment and Air-Conditioning Engineering Co., Ltd., and mainly analyzes and evaluates the tax level in the past. The tax rate and tax base of enterprises before and after the implementation of the policy of camp reform and increase are analyzed and evaluated. Service item pricing, financial analysis, invoice use management comparison, analysis of the company business tax after the change of value-added tax, the specific evaluation of business tax before and after the impact of value-added tax; And in view of these aspects of the impact of the proposed KLL company, such as: optimize the selection of suppliers, to maintain close contact with the tax department. Improve the use and management of VAT invoices. However, there are still many problems that enterprises can not solve alone in the implementation of Business tax to VAT. This paper also puts forward some suggestions on policy improvement, such as providing transitional fiscal policy support, expanding the scope of pilot projects and perfecting the deduction chain, and so on.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.6;F406.7

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