“营改增”过程中XX酒店增值税税务筹划研究

发布时间：2018-05-06 09:45

本文选题：“营改增”政策 + 税务筹划　；参考：《湘潭大学》2017年硕士论文

【摘要】：营业税改征增值税政策,即“营改增”政策,指的是企业先前征营业税的项目变成征增值税。增值税较营业税科学,其避免了重复征税,因为增值税仅对企业的产品或服务的价值增加部分征收税款。“营改增”政策是我国做出的重大决策,其符合我国经济社会发展方向,与深化改革总体部署相一致。“营改增”是我国供给侧结构性改革的重要部署,它进一步减轻了企业税负,激发了市场活力,让企业有更多的资金用于产品研发,促使企业产品或服务升级,从而促进我国经济转型,提高我国的国际竞争力。2016年5月1日,我国在各行各业全面推行“营改增”政策,这标志着营业税正式退出历史舞台,至此,一直缴纳营业税的酒店行业开始改纳增值税,这势必会给酒店企业带来一些税务上的问题。文章以XX国际大酒店有限公司(以下简称XX酒店)为例,采用文献研究、实证分析以及比较分析相结合的方法,对“营改增”过程中XX酒店的各个涉税环节进行了详细的增值税税务筹划研究,并给出了具体的方案。文章首先阐述了选题背景及研究意义,指出对XX酒店进行增值税税务筹划研究具有重要的现实意义,同时介绍了国内外有关税务筹划的文献以及文章的研究方法、创新点和不足。其次,概述了税务筹划的基础理论以及“营改增”相关的概念和政策,为后文打下了坚实的理论基础。然后,介绍了XX酒店的基本情况、经营情况和税负情况。在介绍税负情况时,文章对比了“营改增”前和“营改增”后的税负情况,同时给出了XX酒店的纳税情况。通过研究分析,得出了XX酒店的增值税税务筹划具有可行性的结论。最后,针对XX酒店的购买环节、经营环节、销售环节以及核算环节进行了详细的增值税税务筹划研究,并给出了具体的税务筹划方案,包括选择供应商的税务筹划方案,确定采购物资时间的税务筹划方案,KTV业务的税务筹划方案,自属农业生产基地的税务筹划方案,选择折扣方式的税务筹划方案,调整销售价格的税务筹划方案以及兼营不同税率业务的税务筹划方案。文章针对XX酒店从缴纳营业税到缴纳增值税的身份的转变,根据XX酒店的增值税涉税业务情况,设计了具体的增值税税务筹划方案,希望在减少XX酒店的增值税应纳税额,降低酒店经营成本,提高其市场竞争力的同时,能为我国酒店行业增值税的税务筹划提供一些有益的借鉴。
[Abstract]:Business tax change to value added tax policy, that is, "business change to increase" policy, refers to the enterprise before the business tax items to levy value-added tax. VAT is more scientific than business tax and avoids double taxation because VAT taxes only part of the added value of a company's products or services. The policy of "business reform and increase" is an important decision made by our country, which accords with the direction of economic and social development of our country and is consistent with the overall arrangement of deepening reform. "Operation change and increase" is an important deployment of supply-side structural reform in China. It further lightens the tax burden of enterprises, stimulates market vitality, enables enterprises to have more funds for product research and development, and promotes the upgrading of enterprises' products or services. On May 1, 2016, our country comprehensively implemented the "business reform and increase" policy in various industries, which marked the formal withdrawal of business tax from the historical stage. The hotel industry, which has been paying sales tax, is paying VAT, which is bound to cause some tax problems for hotel companies. Taking XX International Hotel Co., Ltd. (hereinafter referred to as XX Hotel) as an example, this paper adopts the methods of literature research, empirical analysis and comparative analysis. This paper makes a detailed study on the tax planning of each tax-related link of XX Hotel in the course of "Business Reform and increase", and gives the concrete scheme. Firstly, the paper expounds the background and significance of the research, points out that the research on tax planning of XX hotel has important practical significance, and introduces the literature about tax planning at home and abroad as well as the research methods of the article. Innovation points and shortcomings. Secondly, it summarizes the basic theory of tax planning and the related concepts and policies of "management reform and increase", which lays a solid theoretical foundation for the following articles. Then, introduced XX hotel's basic situation, the management situation and the tax burden situation. When introducing the tax burden, the article compares the tax burden before and after the "Business Reform" and "Business Reform increase", and gives the tax situation of XX Hotel at the same time. Through research and analysis, the conclusion that tax planning of XX hotel VAT is feasible. Finally, this paper makes a detailed study on the tax planning of value-added tax for the purchase, management, sales and accounting of XX Hotel, and gives the specific tax planning scheme, including the tax planning plan of selecting suppliers. The tax planning plan for the KTV business, the tax planning plan for the agricultural production base, and the tax planning plan for selecting the discount method, Tax planning plan for adjusting sales price and tax planning plan for different tax rate business. In view of the transformation of XX Hotel from business tax to VAT payment, according to the situation of VAT business in XX Hotel, this paper designs a specific VAT tax planning scheme, hoping to reduce the VAT tax payable in XX Hotel. Reducing the operating cost of hotels and improving their market competitiveness can provide some useful reference for the tax planning of VAT in the hotel industry of our country at the same time.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F719.2;F715.5

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