發(fā)布時(shí)間：2018-09-06 20:10

【摘要】：營(yíng)改增是深化財(cái)稅體制改革的重頭戲和供給側(cè)改革的重要舉措。全面推開(kāi)營(yíng)改增試點(diǎn),用政府收入的“減法”,換取企業(yè)效益的“加法”和市場(chǎng)活力的“乘法”,有利于為企業(yè)增添活力,給經(jīng)濟(jì)增加動(dòng)力。本次營(yíng)改增的政策導(dǎo)向,著力于促進(jìn)產(chǎn)業(yè)鏈的延長(zhǎng)和業(yè)態(tài)的升級(jí),大力支持服務(wù)業(yè)的改革及其與制造業(yè)的深度融合,在推動(dòng)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化和技術(shù)創(chuàng)新發(fā)展方面都有積極的作用。金融業(yè)作為國(guó)民經(jīng)濟(jì)發(fā)展的重要支撐,對(duì)經(jīng)濟(jì)貿(mào)易和宏觀調(diào)控都起著重要作用。營(yíng)改增對(duì)于金融行業(yè)來(lái)說(shuō),帶來(lái)了新的發(fā)展機(jī)遇,可以有效避免重復(fù)征稅,延長(zhǎng)抵扣鏈條,也可能會(huì)因?yàn)殡y以抵扣進(jìn)項(xiàng)稅額等因素帶來(lái)挑戰(zhàn)。本文主要將理論知識(shí)與實(shí)際案例相結(jié)合,總結(jié)了國(guó)內(nèi)外有關(guān)稅收籌劃的研究理論成果,形成了本文研究的理論基礎(chǔ),接著從意義、影響以及稅負(fù)增長(zhǎng)角度闡明營(yíng)改增對(duì)金融企業(yè)的影響,論證了金融企業(yè)開(kāi)展稅收籌劃的必要性。通過(guò)分析HR投資開(kāi)發(fā)有限公司的經(jīng)營(yíng)情況和涉稅情況,尤其是重點(diǎn)研究營(yíng)改增以后該企業(yè)的稅負(fù)增長(zhǎng)和管理現(xiàn)狀,結(jié)合稅收籌劃策略以及企業(yè)的發(fā)展目標(biāo),在現(xiàn)行稅收制度框架下對(duì)企業(yè)的稅收籌劃方案進(jìn)行優(yōu)化設(shè)計(jì),幫助企業(yè)合理降低稅負(fù),不斷提升效益。也為金融行業(yè)在營(yíng)改增試點(diǎn)推開(kāi)后抓住發(fā)展機(jī)遇,降低稅收負(fù)擔(dān)提供借鑒。
[Abstract]:The reform is an important part of deepening the reform of fiscal and taxation system and an important measure of supply-side reform. In order to increase the vitality of enterprises and increase economic power, the pilot projects of camp reform and increase should be introduced in an all-round way, and the "subtraction" of government revenue will be used in exchange for the "addition" of enterprises' benefits and the "multiplication" of market vitality. The policy orientation of this camp reform and increase is focused on promoting the extension of industrial chain and upgrading of industrial form, and strongly supports the reform of service industry and its deep integration with manufacturing industry, which plays an active role in promoting the optimization of industrial structure and the development of technological innovation. As an important support of national economic development, financial industry plays an important role in economic trade and macro-control. For the financial industry, it brings new development opportunities, can effectively avoid double taxation, extend the credit chain, and may bring challenges due to the difficulty of deducting income tax. This paper mainly combines theoretical knowledge with practical cases, summarizes the theoretical results of tax planning at home and abroad, forms the theoretical basis of this study, and then from the significance, This paper expounds the influence of the reform on the financial enterprises from the perspective of tax burden growth, and demonstrates the necessity of the tax planning of the financial enterprises. By analyzing the operating situation and tax-related situation of HR Investment and Development Co., Ltd., especially by studying the tax burden growth and management status of the enterprise after the change of camp, combined with the tax planning strategy and the enterprise's development goal, Under the framework of the current tax system, the enterprise's tax planning scheme is optimized and designed to help the enterprise reduce the tax burden reasonably and continuously improve the efficiency. It also provides a reference for the financial industry to seize the development opportunity and reduce the tax burden.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F832.39;F830.42

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