本文選題：營業(yè)稅改增值稅 + 中國聯(lián)通��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：營業(yè)稅改增值稅是我國“十二五”期間的一項重要內(nèi)容,自2014年6月電信業(yè)被納入營改增的范疇到如今已經(jīng)近三年了,此次稅制改革已在電信行業(yè)推行完畢,并基本實(shí)現(xiàn)了覆蓋全國全行業(yè)的目標(biāo)。此次政策改革的目的在于降低企業(yè)整體稅負(fù),而今看來,增值稅確實(shí)影響了行業(yè)整體稅負(fù),但在營改增初期,某些企業(yè)卻出現(xiàn)了負(fù)面效果,電信企業(yè)正是如此,這為企業(yè)的納稅籌劃工作帶來了新的挑戰(zhàn)。本文的意義正在于此,以中國聯(lián)通公司為例,研究此此稅制變革給企業(yè)帶來的影響,分析其原因并給予應(yīng)對措施以迎接此次挑戰(zhàn),幫助企業(yè)達(dá)到減稅與增收的目的,具有一定的現(xiàn)實(shí)意義。本文主要工作是研究分析營業(yè)稅改增值稅對中國聯(lián)通的影響,找出其原因并提供相應(yīng)的對策。首先從“營改增”相關(guān)概念和政策內(nèi)容出發(fā),對營業(yè)稅、增值稅及營業(yè)稅改增值稅概念進(jìn)行界定,系統(tǒng)闡釋了“營改增”的內(nèi)容和電信業(yè)稅改后的相關(guān)稅收規(guī)范,為后文研究提供了概念和理論的基礎(chǔ)。其次,選擇中國聯(lián)合移動通信有限公司(以下簡稱“中國聯(lián)通”)作為案例,運(yùn)用案例分析的研究方法,以中國聯(lián)通2011至2015年度的年報作為數(shù)據(jù)支撐,加以適當(dāng)?shù)挠嬎愫涂偨Y(jié),以表格的形式,對企業(yè)營改增前后的財務(wù)績效進(jìn)行對比,從企業(yè)稅收及經(jīng)營成果兩方面分析其影響,對企業(yè)的流轉(zhuǎn)稅、企業(yè)所得稅、營業(yè)收入及成本進(jìn)行解析,并找出其變化趨勢。再次,從銷項稅、進(jìn)項稅及抵扣憑證三方面,對此次稅改給企業(yè)帶來影響的原因進(jìn)行分析,發(fā)現(xiàn)其中存在的幾方面問題,包括進(jìn)項稅抵扣受到存量固定資產(chǎn)、代理商規(guī)模及稅制磨合的限制,銷項稅由于原有業(yè)務(wù)視同銷售行為占比過重而大幅增加,增值稅抵扣憑證管理不夠嚴(yán)謹(jǐn)?shù)�。最�?針對上文提及的問題給出相應(yīng)對策,以期降低企業(yè)稅負(fù)并提高企業(yè)稅后利潤,提升企業(yè)經(jīng)營管理水平,以實(shí)現(xiàn)企業(yè)價值最大化的目標(biāo)。本文提出的應(yīng)對策略對中國聯(lián)通具有一定的實(shí)用價值,也對“營改增”稅制改革后其他企業(yè)的納稅籌劃工作提供借鑒。
[Abstract]:Business tax reform is an important part of China's 12th Five-Year Plan period. It has been nearly three years since the telecommunications industry was brought into the scope of business reform and increase in June 2014. The tax system reform has been implemented in the telecommunications industry. And basically achieved the goal of covering the whole country. The purpose of this policy reform is to reduce the overall tax burden on enterprises. Now, it seems that VAT has really affected the overall tax burden of the industry, but in the early stage of the reform, some enterprises have had negative effects, which is exactly the case for telecommunications enterprises. This brings new challenges to the tax planning of enterprises. The significance of this paper is precisely here, taking China Unicom as an example, to study the impact of this tax reform on enterprises, analyze its reasons and give countermeasures to meet the challenge, and help enterprises achieve the purpose of tax reduction and income increase. Has certain realistic significance. The main work of this paper is to study and analyze the influence of business tax on China Unicom, find out the reasons and provide corresponding countermeasures. Starting from the concept and policy content of "business reform and increase", this paper defines the concept of business tax, value-added tax and business tax reform, and systematically explains the content of "business reform and increase" and the relevant tax regulations after the tax reform of telecommunications industry. It provides the basis of the concept and theory for the later study. Secondly, select China United Mobile Communications Co., Ltd (hereinafter referred to as "China Unicom") as a case study, using the case study method, with the annual report of China Unicom 2011 to 2015 as the data support, to be properly calculated and summarized. In the form of tables, this paper compares the financial performance of enterprises before and after business reform, analyzes its influence from the two aspects of enterprise taxation and operating results, and analyzes the turnover tax, income tax, operating income and cost of enterprises. And find out its change trend. Thirdly, from the three aspects of sales tax, income tax and credit certificate, this paper analyzes the reasons for the impact of the tax reform on the enterprise, and finds out that there are several problems, including the input tax deduction of the fixed assets in stock. The limitation of agent scale and tax system is that sales tax is greatly increased because the original business is regarded as sales behavior, and the management of VAT deduction certificate is not strict enough, and so on. Finally, the corresponding countermeasures are put forward in order to reduce the tax burden of the enterprise and increase the profit after tax, so as to realize the goal of maximizing the enterprise value. The countermeasures proposed in this paper have some practical value for China Unicom, and also provide reference for the tax planning of other enterprises after the tax reform.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F626;F812.4

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本文編號：1931872