本文選題：納稅籌劃　切入點(diǎn)：營(yíng)改增　出處：《天津商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：“營(yíng)改增”稅制改革后,包含汽車租賃業(yè)在內(nèi)的郵政業(yè)、電信業(yè)、現(xiàn)代化服務(wù)業(yè)等行業(yè)在稅基和稅率方面均發(fā)生了變化。隨著我國(guó)經(jīng)濟(jì)的發(fā)展,人們的生活水平和消費(fèi)水平均得到不同程度提升,同時(shí)也帶動(dòng)了人們消費(fèi)觀念和消費(fèi)方式的改變,加之人們對(duì)生態(tài)環(huán)境日趨重視,使得汽車租賃行業(yè)快速崛起。而在“營(yíng)改增”的前提下,汽車租賃行業(yè)的增值稅征收問(wèn)題引起行業(yè)內(nèi)人士的廣泛關(guān)注。稅負(fù)直接影響著企業(yè)的利潤(rùn),而“營(yíng)改增”又對(duì)汽車租賃企業(yè)增值稅的計(jì)算繳納和征收管理有著直接影響,所以針對(duì)增值稅納稅籌劃相關(guān)課題進(jìn)行學(xué)習(xí)研究對(duì)于汽車租賃企業(yè)來(lái)說(shuō)具有極其重要的價(jià)值和意義。本文針對(duì)SZ汽車租賃公司進(jìn)行相關(guān)研究,關(guān)注該公司近幾年的利潤(rùn)構(gòu)成以及公司所涉及業(yè)務(wù)的增值稅稅基、稅率等相關(guān)計(jì)稅依據(jù),研究它們對(duì)企業(yè)增值稅納稅籌劃存在的價(jià)值及影響,并由此作為切入點(diǎn)對(duì)SZ汽車租賃公司增值稅納稅籌劃相關(guān)問(wèn)題進(jìn)行分析。首先系統(tǒng)回顧了西方納稅籌劃相關(guān)理論及我國(guó)學(xué)者對(duì)有關(guān)“營(yíng)改增”后相關(guān)企業(yè)的納稅籌劃問(wèn)題的研究成果。然后以SZ汽車租賃公司現(xiàn)有的最新財(cái)務(wù)報(bào)表、年報(bào)等財(cái)務(wù)數(shù)據(jù)為依托,運(yùn)用對(duì)比、案例等方法來(lái)分析“營(yíng)改增”稅制改革實(shí)施前后SZ汽車租賃公司增值稅繳納相關(guān)情況以及增值稅納稅籌劃狀況,進(jìn)而對(duì)其設(shè)計(jì)具有針對(duì)性的籌劃方案。本文在稅制改革的前提下,針對(duì)SZ汽車租賃公司的增值稅籌劃現(xiàn)狀及問(wèn)題,分別從納稅人身份的選擇、供應(yīng)商的選擇、合理運(yùn)用稅收優(yōu)惠政策等不同方面提出相應(yīng)的增值稅納稅籌劃設(shè)計(jì)方案。最后提出幾點(diǎn)宏觀的建議以保障籌劃方案得以高效的執(zhí)行,合理有效的減輕SZ汽車租賃公司經(jīng)營(yíng)過(guò)程中產(chǎn)生的稅收負(fù)擔(dān)、降低稅務(wù)風(fēng)險(xiǎn)、提高公司經(jīng)濟(jì)效益。
[Abstract]:After the reform of the tax system of "Business Reform and increase", the postal industry, telecommunications industry, modern service industry and other industries, including automobile rental industry, have all changed in tax base and tax rate. With the development of our country's economy, People's living standard and consumption level have been improved in different degrees, and at the same time, it has also led to the change of people's consumption concept and consumption style, and people pay more and more attention to the ecological environment. Under the premise of "business reform and increase", the issue of VAT collection in auto rental industry has aroused widespread concern in the industry. The tax burden directly affects the profits of enterprises. The "business reform and increase" has a direct impact on the calculation, payment and collection and management of VAT in car rental enterprises. Therefore, it is of great value and significance to study the related topics of VAT tax planning for car rental enterprises. Paying attention to the profit structure of the company in recent years, as well as the basis of the value-added tax tax, tax rate, and other related tax basis of the business involved in the company, and studying their value and influence on the enterprise value-added tax planning, And as a starting point to SZ car rental company VAT tax planning related issues were analyzed. Firstly, the related theories of tax planning in the West and the tax payment of related enterprises after the "business reform and increase" were systematically reviewed by Chinese scholars. Planning the results of the research. Then SZ car rental company based on the latest financial statements, Based on the financial data such as annual report, this paper analyzes the relevant situation of VAT payment and the situation of VAT tax planning of SZ car rental company before and after the implementation of the tax reform of "Business Reform and increase" by means of comparison and case study. Under the premise of tax system reform, this paper aims at the present situation and problems of VAT planning in SZ Automobile Leasing Company, respectively from the choice of taxpayer's identity, the choice of supplier, Reasonable use of preferential tax policies and other different aspects of the corresponding value-added tax planning design scheme. Finally, put forward a few macro suggestions to ensure that the planning program can be carried out efficiently. Reasonably and effectively lighten the tax burden of SZ car rental company, reduce the tax risk, and improve the economic efficiency of the company.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F721;F715.5

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