“营改增”对DL交运集团的税收影响分析

发布时间：2018-04-11 06:17

本文选题：“营改增” + DL交运集团　；参考：《辽宁大学》2017年硕士论文

【摘要】：当前,我国经济持续健康发展,经济结构不断优化升级,其中交通运输业在国民经济中的所起的作用不容忽视。在我国财税改革中,“营改增”是重中之重,涉及的范围之广,影响之深,可谓牵一发而动全身。“营改增”不仅有利于消除原营业税重复征税的弊端,更是在税制改革历程中的关键措施。税制改革是一个庞大而又复杂的工程,既涉及到千千万万的企业,同时对税收征管带来挑战。所以研究企业的税负变化,有利于进一步完善税收体系,促进市场持续健康发展。在持续了多年的“营改增”试点改革,于2016年5月1 日收官,营业税正式被增值税全面取代。财政部提出减税超过五千亿的目标也超前完成,这无疑为我国结构性减税的税制改革迈了关键一步。我们看到“营改增”在总体上实现税负减轻,但同时也产生了相应的挑战。“营改增”对整个税改涉及行业的税收结构影响很大,特别是改革初期,一些纳税人还出现税负不降反升的情况,应该予以关注。交通运输业作为最早进行“营改增”的试点的行业,2013年8月就在全国推行全面试点,经过这几年改革发展,已经有了很多值得研究的数据,比如改革前后的税负变化,“营改增”后的诸多问题,以及改革所涉及的税收筹划,都是企业面对“营改增”时所要面临和考虑的。更重要的是,透过微观层面分析“营改增”对交运企业的影响,能够提供一些我国结构性减税调整和税制结构优化的参考。本论文主要是以DL交运集团为研究对象,结合使用了文献综述法、比较分析法和实证分析法等,不仅分析“营改增”对DL企业的影响,“营改增”后所带来的问题,而且给出了一些建设性建议,包括对主要业务的税收筹划,以及进项税额的抵扣,税务风险的控制,增值税专用发票的管理,财务人员的职业素质及技能等。如果企业在整体规划考虑上诉因素,必定能从中受益。
[Abstract]:At present, China's economy continues to develop healthily, the economic structure is constantly optimized and upgraded, among which the role of transportation industry in the national economy can not be ignored.In the reform of finance and taxation in China, "business reform and increase" is the most important, involving a wide range and deep impact, it can be said to lead to the whole body."Business reform and increase" is not only helpful to eliminate the drawback of original business tax double taxation, but also a key measure in the course of tax system reform.Tax system reform is a huge and complex project, which involves tens of thousands of enterprises and brings challenges to tax collection and management.Therefore, the study of the tax burden of enterprises is conducive to further improve the tax system and promote the sustainable and healthy development of the market.After years of "camp growth" pilot reforms, closed on May 1, 2016, the sales tax was formally replaced by value-added tax.The target of more than 500 billion tax cuts proposed by the Ministry of Finance has also been completed ahead of schedule, which undoubtedly represents a key step in the tax reform of China's structural tax cuts.We have seen that the tax burden has been reduced in general, but the corresponding challenges have also been created at the same time."Business reform and increase" has a great impact on the tax structure of the whole industry involved in tax reform, especially in the early stage of the reform, some taxpayers still have the situation of tax burden rising instead of falling, and should pay attention to it.As the first pilot industry to carry out "business reform and increase", the transportation industry launched a comprehensive pilot project throughout the country in August 2013. After several years of reform and development, there have been a lot of data worth studying, such as the changes in tax burden before and after the reform.Many problems after "business reform and increase" and tax planning involved in the reform are all faced and considered by enterprises in the face of "business reform and increase".More importantly, it can provide some references for structural tax reduction adjustment and tax structure optimization through microcosmic analysis of the impact of "business reform and increase" on transportation enterprises.This paper mainly takes DL transportation group as the research object, combines the literature review method, the comparative analysis method and the empirical analysis method, not only analyzes the influence of "business transformation and increase" on DL enterprise, but also the problems after "business reform increase".Some constructive suggestions are also given, including tax planning for major business, deduction of income tax amount, control of tax risk, management of special value-added tax invoices, professional quality and skills of financial personnel, etc.If the enterprise considers the appeal factor in the overall plan, can certainly benefit from it.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F542.6;F540.58

【参考文献】