【摘要】：營(yíng)業(yè)稅改征增值稅是“十二五”期間我國(guó)稅制改革的一項(xiàng)重要內(nèi)容。“營(yíng)改增”目的在于擴(kuò)大增值稅征稅范圍,消除重復(fù)征稅問(wèn)題,更好地完善增值稅抵扣鏈條,減輕企業(yè)稅收負(fù)擔(dān),促進(jìn)產(chǎn)業(yè)發(fā)展,推動(dòng)經(jīng)濟(jì)結(jié)構(gòu)調(diào)整。2012年,我國(guó)以上海市作為試點(diǎn)地區(qū),將交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)納入“營(yíng)改增”稅制改革制度,廣告服務(wù)業(yè)作為現(xiàn)代服務(wù)業(yè),也被納入“營(yíng)改增”試點(diǎn)行業(yè),并于2013年8月全國(guó)范圍實(shí)施。2016年5月1日,我國(guó)全面實(shí)施“營(yíng)改增”政策。我國(guó)報(bào)業(yè)集團(tuán)有增值稅倒掛且營(yíng)業(yè)稅稅負(fù)較重的行業(yè)現(xiàn)象,“營(yíng)改增”政策的實(shí)施對(duì)企業(yè)稅負(fù)產(chǎn)生了直接的影響,同時(shí)會(huì)影響到企業(yè)的收入和費(fèi)用,企業(yè)的利潤(rùn)和現(xiàn)金流也會(huì)發(fā)生變化。本文以現(xiàn)有“營(yíng)改增”理論基礎(chǔ)為依據(jù),結(jié)合A報(bào)業(yè)集團(tuán)財(cái)務(wù)數(shù)據(jù)進(jìn)行分析,主要是從“營(yíng)改增”對(duì)報(bào)業(yè)集團(tuán)稅負(fù)、經(jīng)營(yíng)成果和現(xiàn)金流角度入手,分析“營(yíng)改增”對(duì)我國(guó)報(bào)業(yè)集團(tuán)財(cái)務(wù)影響。研究發(fā)現(xiàn)“營(yíng)改增”的實(shí)施能降低企業(yè)稅負(fù),增加企業(yè)利潤(rùn)總額,對(duì)現(xiàn)金流也產(chǎn)生了積極的影響,但是該影響在“營(yíng)改增”實(shí)施初期表現(xiàn)明顯,對(duì)近兩年的總體稅負(fù)減輕作用減弱。基于以上分析結(jié)果,本文根據(jù)企業(yè)經(jīng)營(yíng)狀況,分析“營(yíng)改增”在報(bào)業(yè)集團(tuán)中的局限性,并提出了相對(duì)應(yīng)的建議和措施,以期通過(guò)本文的分析能幫助報(bào)業(yè)集團(tuán)在“營(yíng)改增”政策實(shí)施下充分利用這一政策,減輕企業(yè)稅收負(fù)擔(dān),提高企業(yè)財(cái)務(wù)管理水平。
[Abstract]:It is an important content of tax system reform in our country during the period of the twelfth five-year plan to change business tax into value added tax. The purpose of the "business reform and increase" is to expand the scope of value-added tax collection, eliminate the problem of double taxation, better improve the value-added tax deduction chain, lighten the tax burden on enterprises, promote industrial development, and promote economic restructuring. With Shanghai as the pilot area, China has brought the transportation industry and some modern service industries into the tax system reform system, and the advertising service industry, as a modern service industry, has also been brought into the pilot industry of "business reform and increase". It was implemented nationwide in August 2013. On May 1, 2016, China fully implemented the policy of "changing and increasing the battalion". The newspaper groups in China have the phenomenon of upside down value-added tax and heavy business tax burden. The implementation of the "business reform and increase" policy has a direct impact on the tax burden of the enterprises, and will also affect the income and expenses of the enterprises. Profits and cash flows will also change. Based on the existing theory of "business reform and increase" and combining with the financial data of newspaper group A, this paper mainly analyzes the tax burden, operating results and cash flow of newspaper group from the angle of tax burden, operating result and cash flow. This paper analyzes the financial impact of "business transformation and increase" on Chinese newspaper group. The study found that the implementation of "business reform and increase" can reduce the tax burden of enterprises, increase the total profits of enterprises, and also have a positive impact on cash flow, but this effect is obvious in the initial implementation of "business reform and increase". In the past two years, the overall tax burden has been reduced. Based on the above analysis results, this paper analyzes the limitation of "business transformation and increase" in newspaper group, and puts forward corresponding suggestions and measures. It is hoped that the analysis of this paper can help the newspaper group to make full use of this policy under the policy of "business reform and increase", reduce the tax burden of enterprises, and improve the level of financial management of enterprises.
【學(xué)位授予單位】：河南財(cái)經(jīng)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G211;F812.42

【參考文獻(xiàn)】

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本文編號(hào)：2373853