【摘要】：2012年1月1日起,在上海市交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)開(kāi)展的營(yíng)業(yè)稅改征增值稅試點(diǎn),拉開(kāi)了中國(guó)“營(yíng)改增”稅制改革的序幕。“營(yíng)改增”稅制改革的目的在于消除營(yíng)業(yè)稅重復(fù)征稅,是國(guó)家實(shí)施結(jié)構(gòu)性減稅的一項(xiàng)重要措施。營(yíng)業(yè)稅和增值稅是我國(guó)商品勞務(wù)稅的主要稅種,然而,與增值稅不同的是,營(yíng)業(yè)稅具有重復(fù)征稅、加重企業(yè)稅負(fù)的缺點(diǎn)。隨著我國(guó)社會(huì)經(jīng)濟(jì)的發(fā)展,增值稅和營(yíng)業(yè)稅的共存也逐漸顯現(xiàn)出一些弊端,比如,該方式不利于發(fā)揮增值稅稅收“中性”的優(yōu)點(diǎn),導(dǎo)致增值稅抵扣鏈條的斷裂等問(wèn)題。為改變這一現(xiàn)狀,實(shí)現(xiàn)國(guó)家的結(jié)構(gòu)性減稅的目標(biāo),營(yíng)業(yè)稅改征增值稅就成為我國(guó)的必然選擇[1]。國(guó)內(nèi)外文獻(xiàn)資料的研究表明,自實(shí)施“營(yíng)改增”政策以來(lái),改革成效逐步顯現(xiàn),企業(yè)稅負(fù)下降明顯,增加了經(jīng)濟(jì)利潤(rùn)。同時(shí),交通運(yùn)輸業(yè)中的小規(guī)模納稅人的稅負(fù)也有所減少受益較多,從這一角度來(lái)講,“營(yíng)改增”達(dá)到了其目的和預(yù)想效果,但是,一些交通運(yùn)輸業(yè)一般納稅人卻出現(xiàn)稅負(fù)不但沒(méi)有減少,反而有所增加的現(xiàn)象。MT公司也是受本次“營(yíng)改增”政策影響較大的企業(yè)。之前企業(yè)的主營(yíng)業(yè)務(wù)是以繳納營(yíng)業(yè)稅為主,現(xiàn)在基本上都已改征增值稅。雖然同屬于交通運(yùn)輸業(yè)的“營(yíng)改增”,但是因?yàn)槊總�(gè)企業(yè)都有自己的特殊性,因此對(duì)于不同企業(yè)的影響還是有所不同的。通過(guò)定量分析探究出企業(yè)在改征增值稅之后各方面到底有多大影響,特別是企業(yè)的稅負(fù)和利潤(rùn)方面的影響到底是怎么樣的,將是本文接下來(lái)所需要重點(diǎn)研究的方面和目標(biāo),這兩點(diǎn)也是影響企業(yè)財(cái)務(wù)績(jī)效的重要因素。本文從“營(yíng)改增”的大背景出發(fā),結(jié)合交通運(yùn)輸業(yè)的自身特色,并通過(guò)對(duì)相關(guān)已有研究的回顧和梳理,配合使用理論研究與規(guī)范研究相結(jié)合的方法,以MT公司稅務(wù)數(shù)據(jù)為支撐,較為系統(tǒng)的研究“營(yíng)改增”對(duì)交通運(yùn)輸業(yè)財(cái)務(wù)績(jī)效的影響,尤其是對(duì)其利潤(rùn)與稅負(fù)的影響,以期尋找出合理可行的解決途徑和優(yōu)化方案。在前文研究的基礎(chǔ)上,結(jié)合本人在MT公司實(shí)習(xí)時(shí)候了解到的企業(yè)所面臨的現(xiàn)實(shí)問(wèn)題,本文有針對(duì)性的對(duì)MT公司提出了幾點(diǎn)建議,以期能對(duì)公司的發(fā)展提供一些幫助,即對(duì)公司經(jīng)營(yíng)管理、財(cái)務(wù)管理和信息管理三方面的意見(jiàn)和建議,這三點(diǎn)也是覆蓋了公司經(jīng)營(yíng)的各個(gè)主要方面。另外,針對(duì)同類(lèi)型的其他企業(yè),本文也提出了幾點(diǎn)建議:(1)要重視增值稅專(zhuān)用發(fā)票的取得。(2)加強(qiáng)對(duì)企業(yè)會(huì)計(jì)和稅務(wù)人員的培訓(xùn)。(3)選擇適合自己的納稅人身份。(4)轉(zhuǎn)變企業(yè)的經(jīng)營(yíng)模式。
[Abstract]:Since January 1, 2012, the pilot project of business tax reform and VAT collection in Shanghai transportation and some modern service industries has opened the prelude of China's tax system reform. The purpose of the tax system reform is to eliminate the double taxation of business tax, which is an important measure for the state to implement structural tax reduction. Business tax and value-added tax are the main taxes of goods and services tax in our country. However, unlike value-added tax, business tax has the disadvantage of double taxation and aggravating the tax burden of enterprises. With the development of social economy in our country, the coexistence of value-added tax and business tax has gradually revealed some disadvantages. For example, this way is not conducive to giving full play to the advantages of value-added tax "neutral", which leads to the breakage of value-added tax deduction chain and so on. In order to change the present situation and realize the goal of national structural tax reduction, it is an inevitable choice for our country to change business tax to value added tax (VAT). The research of domestic and foreign literature shows that since the policy of "business reform and increase" has been implemented, the reform effect has gradually appeared, the tax burden of enterprises has decreased obviously, and the economic profits have been increased. At the same time, the tax burden of small-scale taxpayers in the transportation industry has also been reduced to a greater extent. From this point of view, the "business reform increase" has achieved its purpose and expected effect, but, The tax burden of some general taxpayers in transportation industry has not been reduced, but the tax burden has been increased. MT Company is also the enterprise which is greatly affected by the "business reform and increase" policy. Before the main business is to pay business tax-based, now basically have been converted to value-added tax. Although it belongs to the transportation industry, each enterprise has its own particularity, so the influence on different enterprises is different. By means of quantitative analysis, we can find out how much impact the enterprise has on all aspects after the change of VAT, especially the impact on the tax burden and profits of the enterprise, which will be the key research area and goal of this paper. These two points are also the important factors that affect the financial performance of enterprises. Based on the background of "business reform and increase", combined with the characteristics of transportation industry, and by reviewing and combing the related research, and combining the method of combining theoretical research with normative research, this paper is supported by the tax data of MT Company. This paper systematically studies the influence of "business transformation and increase" on the financial performance of transportation industry, especially on its profit and tax burden, in order to find a reasonable and feasible way to solve and optimize the scheme. On the basis of the previous research, combined with the practical problems that I learned during my internship in MT Company, this paper puts forward some suggestions to MT Company in order to provide some help for the development of the company. That is, the three aspects of the company management, financial management and information management advice and suggestions, these three aspects also cover the main aspects of the company management. In addition, for other enterprises of the same type, This paper also puts forward several suggestions: (1) to pay attention to the acquisition of special VAT invoices; (2) to strengthen the training of accounting and tax personnel in enterprises; (3) to choose a suitable taxpayer identity; (4) to change the business model of enterprises.
【學(xué)位授予單位】：廣東工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F512.6;F506.7

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