本文選題：“營(yíng)改增” + 物流公司��； 參考：《鄭州大學(xué)》2014年碩士論文

【摘要】：我國(guó)自1984年以來(lái)實(shí)行的營(yíng)業(yè)稅和增值稅分立并行的稅制,隨著經(jīng)濟(jì)的發(fā)展,逐漸顯現(xiàn)出其內(nèi)在的不合理和弊端,這樣不利于我國(guó)經(jīng)濟(jì)結(jié)構(gòu)優(yōu)化,同時(shí)給稅收征管帶來(lái)困難。由于現(xiàn)行稅制未能與我國(guó)的經(jīng)濟(jì)發(fā)展同步,對(duì)我國(guó)服務(wù)業(yè)發(fā)展的制約日益顯現(xiàn),已嚴(yán)重影響我國(guó)服務(wù)業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。為解決因弊端而出現(xiàn)的重復(fù)征稅的問(wèn)題,我國(guó)政府頒布并實(shí)施了一些有關(guān)服務(wù)業(yè)的稅收政策和改革措施。但是由于企業(yè)組織形式不同,其享受到的稅收待遇也不同,同時(shí)由內(nèi)因決定論知,僅憑國(guó)家的稅收和優(yōu)惠政策促進(jìn)服務(wù)業(yè)的發(fā)展是遠(yuǎn)遠(yuǎn)不夠的。對(duì)企業(yè)自身進(jìn)行納稅籌劃的認(rèn)識(shí)及掌握的要求越來(lái)越高。充分地了解企業(yè)自身的情況、涉稅業(yè)務(wù)和掌握國(guó)家的稅收法規(guī)并準(zhǔn)確地應(yīng)用,是成功制定企業(yè)的納稅籌劃方案的最重要的前提。因此,從企業(yè)全局的角度和具體涉稅業(yè)務(wù)出發(fā),了解企業(yè)的真實(shí)情況和涉稅業(yè)務(wù),對(duì)其進(jìn)行納稅分析,并依據(jù)自身的情況制定納稅籌劃的多種備選方案進(jìn)行擇優(yōu)選擇,最終保證納稅籌劃的順利實(shí)施,對(duì)提高企業(yè)的財(cái)務(wù)管理水平、減輕企業(yè)的稅負(fù)、促進(jìn)服務(wù)業(yè)的發(fā)展有著重要的意義。 基于以上背景,本文深入了解HNDY物流公司的基本情況,并依據(jù)其具體的涉稅業(yè)務(wù)進(jìn)行納稅籌劃分析,找出納稅籌劃時(shí)的涉稅風(fēng)險(xiǎn)點(diǎn),提出相關(guān)的控制策略。文章首先對(duì)國(guó)內(nèi)外的研究現(xiàn)狀進(jìn)行了總結(jié),有國(guó)際學(xué)者對(duì)增值稅“擴(kuò)圍”的看法以及國(guó)內(nèi)學(xué)者對(duì)營(yíng)業(yè)稅和增值稅產(chǎn)生的福利效應(yīng)、營(yíng)業(yè)稅對(duì)第三產(chǎn)業(yè)的影響、“營(yíng)改增”轉(zhuǎn)型方案的可行性研究、“營(yíng)改增”稅改對(duì)交通運(yùn)輸業(yè)的影響和針對(duì)交通運(yùn)輸業(yè)的稅負(fù)不增反降的原因分析和相關(guān)政策性建議和措施進(jìn)行了研究。其次對(duì)營(yíng)業(yè)稅、增值稅和納稅籌劃的相關(guān)理論和“營(yíng)改增”的動(dòng)因分析及內(nèi)涵進(jìn)行了簡(jiǎn)單的闡述。對(duì)HNDY物流公司的涉稅資料和業(yè)務(wù)進(jìn)行整理和分析。再次,籌劃人員對(duì)企業(yè)的情況進(jìn)行全面掌握的同時(shí),針對(duì)具體的涉稅業(yè)務(wù)依據(jù)相關(guān)的稅收法規(guī)政策進(jìn)行增值稅和企業(yè)所得稅的納稅籌劃備選方案的制定,并擇優(yōu)選取納稅籌劃方案。最后,針對(duì)HNDY物流公司的涉稅業(yè)務(wù)高風(fēng)險(xiǎn)點(diǎn)進(jìn)行分析和控制策略并提出幾點(diǎn)建議,增強(qiáng)企業(yè)以后工作的納稅籌劃意識(shí)。
[Abstract]:With the development of economy, the separate and concurrent tax system of business tax and value-added tax implemented since 1984 has gradually revealed its inherent irrationality and malpractice, which is not conducive to the optimization of the economic structure of our country and brings difficulties to the collection and management of tax revenue. Because the current tax system can not keep pace with the economic development of our country, the restriction on the development of our country's service industry appears day by day, which has seriously affected the long-term development of our country's service industry. In order to solve the problem of double taxation caused by malpractice, our government has promulgated and implemented some tax policies and reform measures related to the service industry. However, due to the different organizational forms of enterprises, their tax treatment is also different. At the same time, it is far from enough to promote the development of service industry only by the tax and preferential policies of the country. It is more and more important to know and master the tax planning of enterprises themselves. It is the most important prerequisite to make the tax planning plan of the enterprise to fully understand the situation of the enterprise itself, to know the tax-related business, to master the national tax laws and regulations and to apply them accurately. Therefore, from the point of view of the overall situation of the enterprise and the specific tax-related business, to understand the real situation of the enterprise and the tax-related business, to analyze the tax payment, and to make various options for tax planning according to its own situation. Finally, it is of great significance to ensure the smooth implementation of tax planning to improve the financial management level of enterprises, reduce the tax burden of enterprises and promote the development of the service industry. Based on the above background, this paper deeply understand the basic situation of HNDY logistics company, and analyze the tax planning according to its specific tax-related business, find out the tax-related risk points in tax planning, and put forward the relevant control strategy. Firstly, this paper summarizes the current research situation at home and abroad, including the views of international scholars on the expansion of value-added tax, the welfare effect of domestic scholars on business tax and value-added tax, and the influence of business tax on the tertiary industry. This paper studies the feasibility of the transformation scheme of "business transformation and increase", the influence of "business reform and increase" tax reform on transportation industry, and the analysis of the reasons for the tax burden of transportation industry not increasing but decreasing, and the relevant policy suggestions and measures. Secondly, the related theories of business tax, VAT and tax planning and the motivation analysis and connotation of "Business tax, Value-added tax and tax Planning" are briefly expounded. Collate and analyze the tax data and business of HNDY Logistics Company. Thirdly, the planners have a comprehensive grasp of the situation of the enterprise, at the same time, for the specific tax-related business in accordance with the relevant tax laws and regulations for the development of value-added tax and enterprise income tax planning options, And select the best tax planning plan. Finally, this paper analyzes and controls the high risk point of HNDY logistics company's tax-related business, and puts forward some suggestions to enhance the consciousness of tax planning in the future work of HNDY logistics company.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F259.23;F253.7

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本文編號(hào)：1965469