本文選題：營(yíng)改增 + 稅收籌劃��； 參考：《華僑大學(xué)》2013年碩士論文

【摘要】：營(yíng)業(yè)稅改征增值稅是推動(dòng)經(jīng)濟(jì)結(jié)構(gòu)調(diào)整、促進(jìn)發(fā)展轉(zhuǎn)型的一項(xiàng)重大改革，也是結(jié)構(gòu)型減稅的重要內(nèi)容。因此研究營(yíng)業(yè)稅改征增值稅對(duì)中藥制造企業(yè)影響及對(duì)策，對(duì)于該行業(yè)充分運(yùn)用好政策，抓住發(fā)展機(jī)遇有著重要的現(xiàn)實(shí)意義。 本文比較了增值稅與營(yíng)業(yè)稅的特點(diǎn)，介紹了增值稅改革的歷程和“營(yíng)改增”政策的具體內(nèi)容，對(duì)營(yíng)業(yè)稅改征增值稅的國(guó)際觀點(diǎn)進(jìn)行了總結(jié)，并深入分析了營(yíng)業(yè)稅改征增值稅的經(jīng)濟(jì)效應(yīng)，對(duì)中藥產(chǎn)業(yè)的現(xiàn)狀及其稅負(fù)情況和問(wèn)題進(jìn)行了分析。在此基礎(chǔ)上本文選擇了三家典型性O(shè)TC中藥制造企業(yè)及三家處方藥中藥制造企業(yè)，，對(duì)其損益、費(fèi)用結(jié)構(gòu)及稅收繳納情況進(jìn)行了數(shù)據(jù)處理，并利用數(shù)學(xué)模型計(jì)算出“營(yíng)改增”對(duì)典型性中藥企業(yè)的銷售利潤(rùn)率和稅負(fù)的影響。本文研究表明，通常情況下“營(yíng)改增”政策可以使典型性中藥制造業(yè)銷售利潤(rùn)率增加0.87%，而稅負(fù)可降低7.17%。同時(shí)，本文還對(duì)中藥制造業(yè)相關(guān)行業(yè)進(jìn)行了定性分析，指出“營(yíng)改增”對(duì)中藥制造業(yè)的間接影響。 以幾家典型性中藥制造企業(yè)上述研究結(jié)果為基礎(chǔ)，結(jié)合稅收籌劃理論，本文對(duì)中藥制造業(yè)在“營(yíng)改增”政策下的稅收籌劃提出了創(chuàng)造性的具體籌劃方案，并對(duì)方案進(jìn)行了深入剖析和舉例說(shuō)明。這些方案主要包括學(xué)術(shù)會(huì)議外包籌劃、變倉(cāng)庫(kù)租賃為倉(cāng)儲(chǔ)服務(wù)籌劃、自購(gòu)設(shè)備轉(zhuǎn)化為融資租賃籌劃、成立醫(yī)藥銷售公司抵扣廣告費(fèi)籌劃等。在此基礎(chǔ)上，結(jié)合中藥制造業(yè)現(xiàn)狀及現(xiàn)代企業(yè)經(jīng)營(yíng)管理理論，本文提出了中藥制造業(yè)在“營(yíng)改增”政策的驅(qū)動(dòng)下運(yùn)營(yíng)模式七個(gè)方面可能的改變和對(duì)策，為企業(yè)及時(shí)應(yīng)對(duì)營(yíng)業(yè)稅改征增值稅政策的出臺(tái)提供了重要參考。
[Abstract]:The change of business tax to value-added tax is an important reform to promote economic structure adjustment and promote development and transformation, and is also an important content of structural tax reduction. Therefore, it is of great practical significance to study the influence of the business tax on the traditional Chinese medicine manufacturing enterprises and the countermeasures to make full use of the policy and seize the opportunity of development. This paper compares the characteristics of VAT and business tax, introduces the course of the reform of VAT and the concrete contents of the policy of "Business Reform and increase", and summarizes the international viewpoints on the change of Business tax to VAT. The economic effect of business tax on VAT is analyzed, and the present situation, tax burden and problems of traditional Chinese medicine industry are analyzed. On this basis, this paper selects three typical OTC Chinese medicine manufacturing enterprises and three prescription Chinese medicine manufacturing enterprises, and carries on the data processing to its profit and loss, expense structure and tax payment. The mathematical model is used to calculate the influence of "business transformation and increase" on the sales profit rate and tax burden of typical traditional Chinese medicine enterprises. This paper shows that the policy of "business reform and increase" can increase the sales profit margin of typical Chinese medicine manufacturing industry by 0.87%, while the tax burden can be reduced by 7.17%. At the same time, this article also carries on the qualitative analysis to the traditional Chinese medicine manufacturing related industry, and points out the indirect influence of the "business transformation increase" on the traditional Chinese medicine manufacturing industry. Based on the above research results of several typical Chinese medicine manufacturing enterprises and the theory of tax planning, this paper puts forward a creative and concrete plan for the tax planning of the traditional Chinese medicine manufacturing industry under the policy of "business reform and increase". The scheme is analyzed and illustrated with examples. These programs mainly include outsourcing planning of academic conference, changing warehouse lease into warehousing service planning, self-purchasing equipment into financing lease planning, setting up pharmaceutical sales company to offset the planning of advertising expenses, and so on. On this basis, combined with the current situation of traditional Chinese medicine manufacturing industry and modern enterprise management theory, this paper puts forward seven possible changes and countermeasures in the operation mode of traditional Chinese medicine manufacturing industry driven by the policy of "business reform and increase". It provides an important reference for enterprises to deal with the business tax reform and the introduction of value-added tax policy.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.72;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 彭新媛;;“營(yíng)改增”試點(diǎn)企業(yè)的納稅籌劃途徑[J];財(cái)會(huì)月刊;2013年07期

2 曾寧波;關(guān)于建筑安裝和交通運(yùn)輸行業(yè)改征增值稅問(wèn)題的現(xiàn)實(shí)研究[J];涉外稅務(wù);1999年09期

本文編號(hào)：2062822