本文選題：增值稅 + 企業(yè)所得稅��； 參考：《哈爾濱工業(yè)大學(xué)》2017年碩士論文

【摘要】：2016年5月我國正式將營業(yè)稅改征增值稅(以下簡稱“營改增”)這一稅制改革政策推廣到了全國的范圍,自此營業(yè)稅正式退出我國的稅制歷史。在此之前,我國逐步開展?fàn)I改增試點(diǎn)已有四年,涉及多個(gè)行業(yè)多個(gè)領(lǐng)域,其中受到影響的企業(yè)對于營改增的反應(yīng)也不盡相同,這既是行業(yè)共性因素,也是企業(yè)個(gè)性因素的結(jié)果。廣州日報(bào)傳媒有限公司(以下簡稱粵傳媒)是早期受到營改增影響的企業(yè),根據(jù)其在2007-2016年的財(cái)務(wù)報(bào)表分析可以發(fā)現(xiàn),粵傳媒在2012年?duì)I改增以前的稅負(fù)變化比較平穩(wěn),但是2012年?duì)I改增試點(diǎn)開始,粵傳媒的稅負(fù)出現(xiàn)了突然下降的趨勢,然而這一趨勢并沒有一直持續(xù)下去,2014年開始粵傳媒的稅負(fù)變化又出現(xiàn)了突然上升的趨勢,變化幅度之大讓人費(fèi)解,據(jù)此粵傳媒的稅負(fù)變化究竟是因?yàn)闋I改增還是有其他因素的影響就是研究的起因。對2007-2016年粵傳媒近十年的稅負(fù)狀況,通過測算分析其發(fā)生的特殊變化的原因。經(jīng)研究分析,粵傳媒的稅負(fù)變化主要源于增值稅與企業(yè)所得稅的變化,因?yàn)閮?nèi)部業(yè)務(wù)的關(guān)聯(lián)性與特殊性使兩種稅收發(fā)生了不同程度的變化,從而影響了整個(gè)稅負(fù)。那么對于粵傳媒這樣的單一企業(yè)在面對營改增時(shí)需要做到的便是對內(nèi)完善制度,建立獨(dú)立的產(chǎn)業(yè)鏈,對外充分利用國家政策,順應(yīng)時(shí)代潮流。最終目的并不僅僅是減少稅收負(fù)擔(dān),更是促進(jìn)自身企業(yè)制度的完善,增強(qiáng)企業(yè)長遠(yuǎn)發(fā)展的動(dòng)力。
[Abstract]:In May 2016, China formally extended the tax reform policy of business tax to value added tax (hereinafter referred to as "business reform and increase") to the whole country. Since then, the business tax has formally withdrawn from the tax system history of our country. Before this, our country gradually launched the pilot project of camp reform for four years, involving many industries and many fields, among which the affected enterprises have different responses to the camp reform and increase, which is not only the common factor of the industry, but also the result of the individual factor of the enterprise. Guangzhou Daily Media Co., Ltd (hereinafter referred to as Guangdong Media) was an early enterprise affected by the increase in business operation. According to its analysis of its financial statements for 2007-2016, it can be found that the tax burden of Guangdong Media changed relatively smoothly before the reform in 2012. However, at the beginning of the pilot reform in 2012, the tax burden of the Guangdong media showed a sudden downward trend. However, this trend did not continue all the time. Since 2014, the tax burden of the Guangdong media has changed and there has been a sudden upward trend. It is difficult to understand the extent of the change, so whether the change of tax burden of Guangdong media is due to the increase of business reform or the influence of other factors is the cause of the study. This paper analyzes the causes of the special changes in the tax burden of Guangdong media in the past ten years from 2007 to 2016. Through the research and analysis, the change of the tax burden of Guangdong media mainly comes from the change of value-added tax and enterprise income tax, because of the relevance and particularity of internal business, the two kinds of tax have changed in varying degrees, thus affecting the whole tax burden. So what a single enterprise like Guangdong Media needs to do when facing the increase of business reform is to perfect the system, establish an independent industrial chain, make full use of national policies, and conform to the trend of the times. The ultimate aim is not only to reduce the tax burden, but also to promote the perfection of the enterprise system and the power of the long-term development of the enterprise.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G206;F812.42

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本文編號：2108669