“营改增”背景下电信企业纳税筹划策略研究

发布时间：2018-03-28 08:01

本文选题：营改增　切入点：电信业　出处：《西安科技大学》2017年硕士论文

【摘要】：继1994年分税制改革以后,2011年11月国家再次拉开税收改革的序幕,正式启动营业税改征增值税(以下简称“营改增”)试点。作为试点行业之一的电信业于2014年6月被纳入“营改增”试点范围。对于长期执行营业税政策的电信企业来说,改征增值税是一项巨大挑战。新的税收征管体制下,企业的工作量和管理难度将大大增加,随之而来的还有税务风险的增加。除此之外,税制改革造成电信企业短期内税负明显上升,这有违国家“营改增”试点的初衷。因此,本文希望通过相关理论和实务研究帮助企业最大限度地降低企业税负,提升增值税的纳税筹划能力,从而实现“营改增”平稳过渡和企业的良性发展。本文以“营改增”为研究背景,结合电信企业的典型业务,对其改革前后增值税方面的税收现状进行了对比和分析;并以纳税筹划相关理论为指导,总结目前电信企业纳税筹划中存在的问题,分别从采购、销售、核算三个方面分析新政策下纳税筹划的具体路径和注意事项,梳理出电信企业新形势下的纳税筹划体系。最后,以中国电信A市分公司为例,通过案例研究和数据计算验证纳税筹划效果。本文研究表明,“营改增”后电信企业的财务核算、税负水平、营销模式、发展战略固然会发生一系列巨大变化,但与此同时,“营改增”也为企业调整纳税筹划方案提供了契机。企业完全可以通过对税收政策的运用、财务核算的规范和营销方式的调整,适时改变经营策略,充分利用纳税筹划空间,以实现减轻企业税收负担的目的。电信企业在“营改增”背景下开展新的纳税筹划工作既是形势所迫,也是企业自身优化升级的有效推动力,对促进企业持续健康发展具有重要意义。
[Abstract]:Following the reform of the tax distribution system in 1994, in November 2011, the state again kicked off the prelude to the tax reform. The pilot project of business tax reform and value-added tax (hereinafter referred to as "business reform and increase") was officially launched. As one of the pilot industries, the telecommunications industry was included in the pilot scope of "business reform and increase" in June 2014. For telecommunications enterprises that have implemented business tax policies for a long time, Changing the value added tax (VAT) is a huge challenge. Under the new tax collection and management system, the workload and management difficulties of enterprises will be greatly increased, followed by an increase in tax risks. The tax system reform has caused the tax burden of the telecommunication enterprises to rise obviously in the short term, which is contrary to the original intention of the national pilot project of "reform and increase". Therefore, this paper hopes to help the enterprises to reduce the tax burden to the maximum extent through the relevant theoretical and practical research. To improve the ability of tax planning of VAT, so as to realize the smooth transition of "business reform and increase" and the benign development of enterprises. This paper takes "business reform and increase" as the research background, combined with the typical business of telecom enterprises, This paper compares and analyzes the current tax situation of VAT before and after the reform, and summarizes the problems existing in the tax planning of telecom enterprises under the guidance of the relevant theory of tax planning. This paper analyzes the specific path and matters needing attention of tax planning under the new policy from three aspects of accounting, combs out the tax planning system of telecom enterprises under the new situation. Finally, taking China Telecom A Branch as an example, The result of tax planning is verified by case study and data calculation. The research shows that after "business reform and increase", a series of great changes will take place in the financial accounting, tax burden level, marketing mode and development strategy of telecom enterprises. But at the same time, "business reform and increase" also provides an opportunity for enterprises to adjust their tax planning schemes. Enterprises can change their business strategies at the right time through the application of tax policies, the regulation of financial accounting and the adjustment of marketing methods. Making full use of the space of tax planning, in order to realize the purpose of lightening the tax burden of enterprises. The new tax planning work of telecom enterprises under the background of "business reform and increase" is not only forced by the situation, but also an effective driving force for the optimization and upgrading of enterprises themselves. It is of great significance to promote the sustainable and healthy development of enterprises.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F626.115

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