基于“营改增”A软件公司税收筹划研究

发布时间：2018-02-12 01:02

  本文关键词： 软件企业 营改增 税收筹划　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：软件公司作为高新技术产业中重要的组成部分之一,我国在税收政策方面一直给予大力度的扶持,因此,最近几年得到了飞速发展。2013年8月1日,软件公司中的技术服务和技术转让等业务作为现代服务业,纳入“营改增”的范围;2016年5月1日,我国全面落实“营改增”,金融保险业、建筑业、房地产业和生活服务业也改为征收增值税,软件公司面临的税收环境发生了较大变化,各涉税环节的税收筹划重点也随之有所转变。软件公司如何在“营改增”的大背景下把握好政策精神,充分享受税收优惠,对增强企业的经济效益至关重要。“营改增”即营业税改征增值税,是我国针对税收实行的一项结构性减税措施,在调整产业结构,促进第三产业发展方面有着积极意义。2012年“营改增”首先在上海实行试点,试点各地区在“营改增”之后整体上实现了良好的减税效果。2013年8月份全国部分行业实施“营改增”,软件公司的技术服务等业务开始改为征收增值税。软件公司具有高投入、高产出和研发风险高等行业特征,不同于一般的制造企业和流通批发企业,因此,受“营改增”影响较为复杂。因此,基于“营改增”的大背景,结合软件公司最新的相关税收政策,提前对其各项业务进行税收筹划,对促进企业降低税负,进一步增强企业竞争力有着重要意义。本文首先对税收筹划内涵与税收筹划研究,以及“营改增”背景下的税收筹划相关国内外文献等进行了简单介绍,并参考相关文献研究,确定了本文的研究内容和研究方法,对本文研究选题和研究内容的新颖性进行了阐述。接着介绍了“营改增”与纳税筹划等相关概念,阐述了关于纳税筹划的理论基础。接下来以A软件公司为案例进行分析,对公司背景和“营改增”前后的涉税情况及变化进行了简单介绍,进一步分析了“营改增”对A软件公司会计核算、税负及相关指标的影响,指出了“营改增”后A软件公司税收筹划重点的转变,并从筹资、投资、采购、软件开发和销售环节提出了相应的税收筹划方案,同时提出了筹划过程中应注意的问题。最后,对全文进行了总结,并指出了存在的局限性。
[Abstract]:As one of the important parts of high and new technology industry, software company has been giving great support in tax policy in our country, therefore, it has been developing rapidly in recent years. August 1st 2013, As a modern service industry, technology services and technology transfer in software companies are included in the scope of "business transformation and increase". In May 1st 2016, China fully implemented "business transformation and increase", financial and insurance industry, construction industry, The real estate industry and the life service industry have also changed to value added tax, and the tax environment that software companies are facing has changed considerably. The focus of tax planning in various tax-related links has also changed. How do software companies grasp the policy spirit in the context of "business reform and increase" and fully enjoy tax preferences? It is very important to enhance the economic benefits of enterprises. "Business tax reform", that is, business tax reform and value-added tax collection, is a structural tax reduction measure for tax revenue in China, which is readjusting the industrial structure. Promoting the development of the tertiary industry is of positive significance. In 2012, "Business Reform and growth" was first carried out in Shanghai as a pilot project. In August 2013, some industries in the whole country implemented "business reform and increase", and the technical services of software companies began to be levied on value-added tax, and software companies had a high investment. The characteristics of industries such as high output and high R & D risk are different from those of manufacturing enterprises and wholesale distribution enterprises in general. Combined with the latest relevant tax policies of software companies, it is of great significance to carry out tax planning in advance to reduce the tax burden and further enhance the competitiveness of enterprises. Firstly, this paper studies the connotation of tax planning and tax planning. The paper also briefly introduces the relevant domestic and foreign documents of tax planning under the background of "business reform and increase", and makes sure the research contents and research methods of this paper with reference to the relevant literature research. This paper expounds the research topics and the novelty of the research contents, then introduces the related concepts of "business reform and increase" and tax planning, and expounds the theoretical basis of tax planning. Then, taking A software company as a case study, This paper briefly introduces the background of the company, the situation and changes of the tax before and after the "business reform and increase", and further analyzes the influence of the "business reform and increase" on the accounting, tax burden and related indexes of the A software company. This paper points out the change of tax planning emphases of A software company after "business reform and increase", and puts forward the corresponding tax planning plan from the aspects of financing, investment, purchasing, software development and sales, and puts forward some problems needing attention in the planning process. This paper summarizes the full text and points out the limitations.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F49;F275
，

本文编号：1504429