本文選題：“營(yíng)改增” + 稅負(fù)��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：營(yíng)業(yè)稅改增值稅是國(guó)家一項(xiàng)重大的稅制改革,在試點(diǎn)實(shí)施以來(lái),國(guó)務(wù)院明確提出要力爭(zhēng)在“十二五”期間全面完成“營(yíng)改增”。2016年5月1日以來(lái),我國(guó)全面推開(kāi)了營(yíng)改增,將建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)和生活服務(wù)業(yè)一并納入試點(diǎn)范圍�！盃I(yíng)改增”是順應(yīng)我國(guó)經(jīng)濟(jì)發(fā)展和產(chǎn)業(yè)結(jié)構(gòu)轉(zhuǎn)型出臺(tái)的,它有利于打通、延伸、拉長(zhǎng)增值稅的抵扣鏈條,消除重復(fù)征稅,一定程度上降低了企業(yè)稅負(fù);它有利于推動(dòng)供給側(cè)結(jié)構(gòu)性改革,并進(jìn)一步推動(dòng)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整,促進(jìn)科技創(chuàng)新、提高社會(huì)整體生產(chǎn)力水平;它有利于深化產(chǎn)業(yè)分工,推動(dòng)三次產(chǎn)業(yè)的融合,帶動(dòng)擴(kuò)大我國(guó)的再就業(yè)。全面推行營(yíng)改增也就意味著酒店業(yè)作為生活性服務(wù)業(yè)中的一個(gè)重要行業(yè)在今年“五一”之前繳納的是營(yíng)業(yè)稅,而“五一”以后繳納的是增值稅,這給酒店業(yè)帶來(lái)了很多機(jī)遇和挑戰(zhàn)。由于酒店業(yè)業(yè)態(tài)多樣,提供住宿、餐飲、娛樂(lè)文體、商務(wù)等多種服務(wù),營(yíng)業(yè)稅改增值稅后,稅目、稅率、計(jì)稅依據(jù)等都發(fā)生了很大變化,因此本次營(yíng)改增給酒店業(yè)帶來(lái)了很大的影響。JL酒店作為國(guó)內(nèi)知名的四星級(jí)酒店,是我國(guó)的民族企業(yè),在本次營(yíng)改增全面推行的背景下具有較高的研究?jī)r(jià)值。本文主要以JL酒店為例,分析營(yíng)改增對(duì)JL酒店的影響,并對(duì)該影響產(chǎn)生的一些問(wèn)題提出對(duì)策建議。本文總體分為四大部分,緒論中簡(jiǎn)要介紹了本文的研究背景、現(xiàn)實(shí)意義、研究思路及方法;第一部分是對(duì)JL酒店基本情況的介紹,包括JL酒店的簡(jiǎn)要介紹和JL酒店“營(yíng)改增”后涉稅情況的介紹;第二部分介紹了“營(yíng)改增”對(duì)JL酒店的影響;第三部分介紹了 JL酒店在“營(yíng)改增”過(guò)程中面臨的一些困境;第四部分是針對(duì)這些影響,對(duì)JL酒店提出的一些對(duì)策建議,一是稅收籌劃方面;二是規(guī)范酒店采購(gòu)流程,對(duì)供應(yīng)商的選擇方面;三是酒店內(nèi)各部門(mén)的管理、各部門(mén)間協(xié)同合作需加強(qiáng);四是控制開(kāi)票風(fēng)險(xiǎn)、主動(dòng)與主管稅務(wù)機(jī)關(guān)進(jìn)行溝通;五是加強(qiáng)對(duì)JL酒店業(yè)務(wù)人員培訓(xùn),建立健全酒店的會(huì)計(jì)核算制度,使JL酒店整體增值稅合規(guī)經(jīng)營(yíng)。
[Abstract]:Since the implementation of the pilot project, the State Council has made it clear that it is necessary to fully complete the "business reform and increase" during the "12th Five-Year Plan" period. Since May 1, 2016, our country has introduced the camp reform and increase in an all-round way.The construction, real estate, financial and life service industry will be included in the pilot scope."Business reform and increase" is in line with the economic development and industrial structure transformation, it is conducive to open, extend, extend, extend the value-added tax deduction chain, eliminate repeated taxation, to a certain extent reduce the tax burden of enterprises;It is conducive to promoting supply-side structural reform, further promoting industrial restructuring, promoting scientific and technological innovation, and improving the overall productivity of society; it is conducive to deepening the division of labor and promoting the integration of the three industries.Promote the expansion of China's re-employment.The full implementation of the camp reform and increase also means that the hotel industry, as an important industry in the living and living service industry, paid business tax before May 1 this year, and after May 1, it paid value-added tax.This brings a lot of opportunities and challenges to the hotel industry.As the hotel industry has diversified forms of business, providing accommodation, catering, entertainment, sports, business and other services, after the business tax has been changed to VAT, the tax items, tax rates, and tax basis have all undergone great changes.JL hotel, as a famous four-star hotel in China, is a national enterprise in our country, which has high research value under the background of the comprehensive implementation of this camp reform.Taking JL Hotel as an example, this paper analyzes the influence of camp reform on JL hotel, and puts forward some countermeasures and suggestions.This paper is divided into four parts, the introduction briefly introduces the research background, practical significance, research ideas and methods; the first part is the introduction of the basic situation of JL Hotel.It includes the brief introduction of JL Hotel and the introduction of the tax situation after JL Hotel's "Operation change and increase"; the second part introduces the influence of "Operation Reform and increase" on JL Hotel; the third part introduces some difficulties that JL Hotel faces in the course of "Operation change and increase".The fourth part is to aim at these influence, put forward some countermeasures and suggestions to JL hotel, one is tax planning, the other is to standardize the hotel purchasing process, to choose the supplier, the third is the management of various departments in the hotel.Coordination and cooperation among various departments need to be strengthened; fourth, to control the risk of issuing bills and actively communicate with the competent tax authorities; fifthly, to strengthen the training of JL hotel business personnel, and to establish and improve the accounting and accounting system of the hotel.JL hotel overall value-added tax compliance operation.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F719.2;F715.5

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