“營改增”對GL旅游公司的影響及對策研究
發(fā)布時間：2018-07-25 13:52
【摘要】：旅游業(yè)已經(jīng)成為一個城市第三產(chǎn)業(yè)的龍頭,帶動著整個第三產(chǎn)業(yè)乃至整個國民經(jīng)濟的發(fā)展,已然成為我國經(jīng)濟發(fā)展的戰(zhàn)略性支柱產(chǎn)業(yè)之一,也稱為永遠的朝陽產(chǎn)業(yè)。旅游業(yè)同時屬于綜合服務行業(yè),包括酒店、索道纜車、客運、旅行社業(yè)務等。此次“營改增”的全面推開,對旅游業(yè)來說是機遇與挑戰(zhàn)并存,其納稅事項發(fā)生了較大變動,不僅稅種從營業(yè)稅改成增值稅,稅率、計稅基礎(chǔ)、會計核算方法等都發(fā)生了變化,對旅游業(yè)企業(yè)的營業(yè)利潤和所得稅也都產(chǎn)生了較大影響,可見,這次“營改增”的全面實行,對旅游業(yè)企業(yè)發(fā)展尤為難得且意義深遠。GL旅游公司作為一家上市的旅游業(yè)公司,其規(guī)模較大且業(yè)務廣泛,具有很高的代表性,結(jié)合2016年5月1日“營改增”的全面推開,分析在這大政策背景下對該企業(yè)的影響,總結(jié)相關(guān)經(jīng)驗供其他旅游公司參考,具有積極的借鑒作用,為朝陽企業(yè)的發(fā)展盡一份力量。本文通過典型案例的方式解讀“營改增”對旅游行業(yè)的影響和對策研究,主要分為四部分:在緒論中,介紹選題背景、選題意義以及研究思路、方法,從“營改增”開始試點到現(xiàn)在的全面推廣的大背景下,研究稅改對GL旅游公司的影響對其他企業(yè)的借鑒意義,并說明本文的研究思路和研究方法,按照論述現(xiàn)狀-提出問題-分析問題-給出對策的研究思路和文獻分析法、案例分析法、定量分析法的研究方法對本篇論文進行論述;第一部分是對GL公司的介紹,從GL旅游公司的基本情況入手,即從GL旅游公司的主營業(yè)務情況、發(fā)展戰(zhàn)略和經(jīng)營狀況著手,進一步介紹其涉稅基本情況,為后文做基礎(chǔ);第二部分介紹“營改增”對GL旅游公司的影響,從稅負、經(jīng)營和財務績效這三個方面入手,其中對經(jīng)營的影響包括對利潤和經(jīng)濟行為的影響,研究“營改增”對GL旅游公司的影響,進一步引出其面臨的問題和原因分析,也即第三部分,從稅負加重、經(jīng)營管理和價格風險以及會計核算這四個方面展開;最后一部分就是結(jié)合以上論述和分析,研究旅游業(yè)積極面對“營改增”的對策,給予幾點關(guān)鍵意見和可行辦法。
[Abstract]:Tourism has become the leader of a city's tertiary industry, driving the development of the whole tertiary industry and the whole national economy, and has become one of the strategic pillar industries of our country's economic development, also known as the eternal sunrise industry. Tourism is also a comprehensive service industry, including hotels, cableway cable cars, passenger transport, travel services and so on. The overall expansion of the "business reform and increase" is both an opportunity and a challenge for the tourism industry, and its tax matters have undergone great changes. Not only have the types of taxes changed from business tax to value-added tax, the tax rate, the tax basis, the accounting method, etc., have all changed. It has also had a great impact on the operating profits and income tax of tourism enterprises. It can be seen that the full implementation of this "business reform and increase" is particularly rare for the development of tourism enterprises and has far-reaching significance. GL tourism company is a listed tourism company. Its scale is large, its business is extensive, has very high representativeness. Combined with the comprehensive push of "camp reform and increase" on May 1, 2016, this paper analyzes the influence on the enterprise under this big policy background, and summarizes the relevant experience for other tourism companies to refer to. With a positive reference, for the development of Chaoyang enterprises to do their part. This paper interprets the impact and countermeasures of "Business Reform and increase" on the tourism industry through typical cases. It is divided into four parts: in the introduction, the background of the topic, the significance of the topic, the research ideas and methods are introduced. From the beginning of the "camp reform and increase" to the overall promotion of the background, this paper studies the impact of tax reform on GL tourism companies to other enterprises, and explains the research ideas and research methods. According to the discussion of the current situation-put forward problems-analysis of problems-give the countermeasures of the research ideas and analysis, case analysis, quantitative analysis of the research method to discuss this paper; the first part is the introduction of GL company, Starting from the basic situation of GL tourism company, that is, from the GL tourism company's main business situation, development strategy and management status, further introduce the basic situation of its tax, for the following text to do the foundation; The second part introduces the influence on GL tourism company from tax burden, operation and financial performance, including the influence on profit and economic behavior. This paper studies the influence of "business transformation and increase" on GL tourism company, and further leads to the problems and reasons it faces, that is, the third part, from the four aspects of increasing tax burden, operating management and price risk, and accounting; The last part is based on the above discussion and analysis to study the countermeasures of the tourism industry in the face of "camp reform and increase", and give some key suggestions and feasible methods.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F592.6;F590.66
本文編號：2144021
[Abstract]:Tourism has become the leader of a city's tertiary industry, driving the development of the whole tertiary industry and the whole national economy, and has become one of the strategic pillar industries of our country's economic development, also known as the eternal sunrise industry. Tourism is also a comprehensive service industry, including hotels, cableway cable cars, passenger transport, travel services and so on. The overall expansion of the "business reform and increase" is both an opportunity and a challenge for the tourism industry, and its tax matters have undergone great changes. Not only have the types of taxes changed from business tax to value-added tax, the tax rate, the tax basis, the accounting method, etc., have all changed. It has also had a great impact on the operating profits and income tax of tourism enterprises. It can be seen that the full implementation of this "business reform and increase" is particularly rare for the development of tourism enterprises and has far-reaching significance. GL tourism company is a listed tourism company. Its scale is large, its business is extensive, has very high representativeness. Combined with the comprehensive push of "camp reform and increase" on May 1, 2016, this paper analyzes the influence on the enterprise under this big policy background, and summarizes the relevant experience for other tourism companies to refer to. With a positive reference, for the development of Chaoyang enterprises to do their part. This paper interprets the impact and countermeasures of "Business Reform and increase" on the tourism industry through typical cases. It is divided into four parts: in the introduction, the background of the topic, the significance of the topic, the research ideas and methods are introduced. From the beginning of the "camp reform and increase" to the overall promotion of the background, this paper studies the impact of tax reform on GL tourism companies to other enterprises, and explains the research ideas and research methods. According to the discussion of the current situation-put forward problems-analysis of problems-give the countermeasures of the research ideas and analysis, case analysis, quantitative analysis of the research method to discuss this paper; the first part is the introduction of GL company, Starting from the basic situation of GL tourism company, that is, from the GL tourism company's main business situation, development strategy and management status, further introduce the basic situation of its tax, for the following text to do the foundation; The second part introduces the influence on GL tourism company from tax burden, operation and financial performance, including the influence on profit and economic behavior. This paper studies the influence of "business transformation and increase" on GL tourism company, and further leads to the problems and reasons it faces, that is, the third part, from the four aspects of increasing tax burden, operating management and price risk, and accounting; The last part is based on the above discussion and analysis to study the countermeasures of the tourism industry in the face of "camp reform and increase", and give some key suggestions and feasible methods.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F592.6;F590.66
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