“營(yíng)改增”背景下GR酒店稅收籌劃研究
發(fā)布時(shí)間：2018-07-28 17:15
【摘要】：近些年以來(lái),國(guó)家為減輕企業(yè)稅收負(fù)擔(dān)增強(qiáng)企業(yè)發(fā)展活力,推動(dòng)深化財(cái)稅體制改革。其中"營(yíng)改增"作為財(cái)政體制改革的重頭戲隆重出臺(tái),其對(duì)于減輕企業(yè)實(shí)際稅負(fù),提高企業(yè)經(jīng)濟(jì)效益具有重要意義。在2016年12屆人大會(huì)議上,李克強(qiáng)總理宣布:5月1日起,將試點(diǎn)范圍擴(kuò)大到建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)、生活服務(wù)業(yè),并將所有企業(yè)新增不動(dòng)產(chǎn)所含增值稅納入抵扣范圍,確保所有行業(yè)稅負(fù)只減不增。根據(jù)營(yíng)改增相關(guān)政策,相比之前的營(yíng)業(yè)稅,二者在征稅范圍、征稅對(duì)象、計(jì)稅依據(jù)、征收稅率、征稅部門等層面都存在差異,"營(yíng)改增"政策的實(shí)施是稅務(wù)體系不斷優(yōu)化的重大表現(xiàn),對(duì)企業(yè)財(cái)務(wù)的發(fā)票管理、會(huì)計(jì)核算以及經(jīng)營(yíng)利潤(rùn)都產(chǎn)生重要的影響,"營(yíng)改增"政策的實(shí)施有利于企業(yè)完善自身的結(jié)構(gòu)調(diào)整和升級(jí),加強(qiáng)財(cái)務(wù)管理,實(shí)現(xiàn)健康持續(xù)的發(fā)展,提高企業(yè)的綜合競(jìng)爭(zhēng)力,然而"營(yíng)改增"政策的實(shí)施并不成熟,對(duì)企業(yè)的影響有待進(jìn)一步分析。隨著營(yíng)改增試點(diǎn)在全國(guó)范圍實(shí)施,納稅企業(yè)都面臨如何適用新政策,如何享受稅收優(yōu)惠的問(wèn)題。如何應(yīng)對(duì)"營(yíng)改增",制定合理的納稅籌劃策略,最大限度提升經(jīng)濟(jì)效益成為擺在所有酒店行業(yè)工作者面前亟待解決的重要課題。這就要求納稅人深入了解、準(zhǔn)確把握營(yíng)改增帶來(lái)的各種變化,在此基礎(chǔ)上開(kāi)展稅收籌勉,服務(wù)于企業(yè)經(jīng)營(yíng)。筆者通過(guò)實(shí)踐中具體案例的剖析,提出稅收方案安排的相關(guān)思路,與大家共同探討。本文一共分為五章。第一章為緒論,從研究背景及意義出發(fā),介紹營(yíng)改增政策實(shí)施后,就目前執(zhí)行情況來(lái)看,與前面的營(yíng)業(yè)稅相比,無(wú)論是在稅收的范圍,稅收對(duì)象、稅收計(jì)算基礎(chǔ)、稅率和稅收征管機(jī)關(guān)都有很大的差異,所以對(duì)企業(yè)財(cái)務(wù)工作的影響較大,因此及時(shí)把握現(xiàn)階段的稅收政策,分析和研究如何完善企業(yè)財(cái)務(wù)管理問(wèn)題就顯得特別重要和必要。第二章介紹稅收籌劃的相關(guān)理論基礎(chǔ),主要從稅收籌劃的界定,稅收籌劃的相關(guān)理論,與酒店相關(guān)的"營(yíng)改增"政策梳理,分析酒店在營(yíng)改增背景下進(jìn)行稅收籌劃的理論基礎(chǔ)和可行性。第三章簡(jiǎn)要介紹GR酒店基本概況及營(yíng)改增前后稅負(fù)的影響,通過(guò)對(duì)GR酒店稅收籌劃的現(xiàn)狀及存在問(wèn)題的分析,分析GR酒店進(jìn)行稅收籌劃的必然性和可行性,營(yíng)改增之后,所繳納的稅款影響因素會(huì)比較多,既會(huì)受到酒店?duì)I業(yè)額的影響,同時(shí)也會(huì)受到酒店取得的可以抵扣的合法憑證的影響。所以酒店稅款的繳納就不再局限于財(cái)務(wù)部,而是延伸到采購(gòu)部門、市場(chǎng)營(yíng)銷部門以及其他維護(hù)部門等,幾乎涉及酒店所有部門。第四章著重介紹GR酒店在"營(yíng)改增"政策下稅收籌劃方案,分別從"營(yíng)改增"實(shí)施初期的稅收籌劃方案和"營(yíng)改增"后經(jīng)營(yíng)活動(dòng)的稅收籌劃方案兩個(gè)方面著手,根據(jù)具體涉稅項(xiàng)目認(rèn)真分析不同方案的稅負(fù)和涉稅風(fēng)險(xiǎn),選擇對(duì)酒店最有利的方案,總結(jié)GR酒店稅收籌劃的整體效果以及介紹GR酒店稅收籌劃可借鑒的經(jīng)驗(yàn)。第五章是本文的結(jié)論和展望,"營(yíng)改增"既帶來(lái)更多的發(fā)展機(jī)遇,也帶來(lái)了更多新的壓力和挑戰(zhàn),酒店要認(rèn)真學(xué)習(xí)"營(yíng)改增"的稅收政策的變化和更好的利用稅收優(yōu)惠,促使酒店能夠獲得更多的經(jīng)濟(jì)效益,取得更好的發(fā)展和進(jìn)步,需要相關(guān)人員提出切實(shí)可行的措施和方法來(lái)應(yīng)對(duì)帶來(lái)的壓力和挑戰(zhàn)。本文以企業(yè)財(cái)政管理理論和國(guó)家財(cái)政發(fā)展規(guī)律為指導(dǎo),綜合采用文獻(xiàn)綜述法、行動(dòng)研究法、問(wèn)卷調(diào)查法,理論與實(shí)際相結(jié)合等研究方法,并結(jié)合作者本人多年工作經(jīng)驗(yàn)就"營(yíng)改增'"政策的基本概念做簡(jiǎn)單闡述,選取GR酒店在"營(yíng)改增"政策下稅收籌劃的實(shí)際案例進(jìn)行剖析,論述稅收籌劃對(duì)企業(yè)財(cái)務(wù)管理的重要意義,強(qiáng)調(diào)稅收籌劃的作用和重要性,以期引起各方面重視,同時(shí)也為其他同類酒店企業(yè)合理節(jié)稅提供有益的借鑒。
[Abstract]:In recent years, in order to reduce the tax burden on enterprises to enhance the vitality of enterprises and deepen the reform of the fiscal and tax system, the "camp to increase", as the heavy play of the reform of the financial system, is of great significance for reducing the actual tax burden of enterprises and improving the economic benefits of enterprises. At the 12 NPC meeting in 2016, Premier Li Keqiang declared that B: from May 1st, the pilot scope was extended to the construction industry, the real estate industry, the financial industry and the living service industry, and the added value added tax included in the new real estate in all enterprises was included in the deductible scope to ensure that the tax burden of all industries was only reduced. The implementation of the "camp to increase" policy is a major manifestation of the continuous optimization of the tax system, which has an important impact on the invoice management, accounting and profit of the enterprise. The implementation of the "camp to increase" policy is beneficial to the enterprise to improve its own structural adjustment and upgrading, and to strengthen financial management. To achieve healthy and sustained development and improve the comprehensive competitiveness of enterprises, however, the implementation of the "camp to increase" policy is not mature, and the impact on the enterprise needs to be further analyzed. With the implementation of the pilot reform pilot in the country, how to apply the new policy and how to enjoy the tax preference. The tax planning strategy to maximize the economic benefits has become an important issue to be solved in front of all the hotel industry workers. This requires the taxpayer to understand deeply and accurately grasp the various changes brought by the increase of the camp. On this basis, the tax revenue raising and service to the enterprise management is carried out. The author through the concrete case in practice This article is divided into five chapters. The first chapter is the introduction, from the background and significance of the study, after introducing the implementation of the policy, the current implementation situation, compared with the previous business tax, whether it is in the scope of tax, the object of tax, the basis of tax calculation, tax rate. It is very different from the tax collection and administration organs, so it has great influence on the financial work of the enterprise. So it is very important and necessary to grasp the current tax policy and analyze and study how to improve the financial management of the enterprise. The second chapter introduces the theoretical basis of tax planning, mainly from the definition of tax planning and tax revenue. In the third chapter, the third chapter briefly introduces the basic situation of the hotel and the influence of the tax burden on the change of the camp, through the analysis of the status and the existing problems of the GR Hotel tax planning, and the analysis of the GR hotel into the hotel. The inevitability and feasibility of tax planning, after the increase, there are many factors affecting the tax payment, which will be influenced by the hotel turnover and the legal voucher that can be deductible by the hotel. So the payment of the hotel tax is no longer limited to the finance department, but is extended to the purchasing department and the market camp. The marketing department and other maintenance departments are almost involved in all departments of the hotel. The fourth chapter introduces the tax planning scheme under the "camp to increase" policy in the fourth chapter, and begins with two aspects of the tax planning program at the beginning of the "camp to increase" and the tax planning case of "the increase of the camp to the increase", and the detailed analysis of the specific tax related projects. Different schemes of tax and tax risk, choose the most favorable plan for the hotel, summarize the overall effect of the GR Hotel tax planning and introduce the experience of GR Hotel tax planning. The fifth chapter is the conclusion and Prospect of this article. "Camp to increase" brings more opportunities for development, also brings more new pressure and challenge, the hotel should be serious. The changes in the tax policy of "camp to increase" and the better use of tax incentives make the hotel be able to gain more economic benefits and achieve better development and progress. It is necessary for the relevant personnel to put forward practical measures and methods to cope with the pressure and challenge. This article is based on the theory of enterprise financial management and the law of national financial development. In order to guide, the literature review method, action research method, questionnaire survey method, theory and practice are combined, and the basic concepts of "camp to increase" are simply expounded in combination with the author's years of work experience, and the actual cases of tax planning under the "camp to increase" policy of GR hotel are analyzed, and tax planning is discussed. The important significance of enterprise financial management is to emphasize the role and importance of tax planning in order to arouse the attention of all aspects, and also to provide useful reference for the reasonable tax saving of other similar hotel enterprises.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F715.5
本文編號(hào)：2151008
[Abstract]:In recent years, in order to reduce the tax burden on enterprises to enhance the vitality of enterprises and deepen the reform of the fiscal and tax system, the "camp to increase", as the heavy play of the reform of the financial system, is of great significance for reducing the actual tax burden of enterprises and improving the economic benefits of enterprises. At the 12 NPC meeting in 2016, Premier Li Keqiang declared that B: from May 1st, the pilot scope was extended to the construction industry, the real estate industry, the financial industry and the living service industry, and the added value added tax included in the new real estate in all enterprises was included in the deductible scope to ensure that the tax burden of all industries was only reduced. The implementation of the "camp to increase" policy is a major manifestation of the continuous optimization of the tax system, which has an important impact on the invoice management, accounting and profit of the enterprise. The implementation of the "camp to increase" policy is beneficial to the enterprise to improve its own structural adjustment and upgrading, and to strengthen financial management. To achieve healthy and sustained development and improve the comprehensive competitiveness of enterprises, however, the implementation of the "camp to increase" policy is not mature, and the impact on the enterprise needs to be further analyzed. With the implementation of the pilot reform pilot in the country, how to apply the new policy and how to enjoy the tax preference. The tax planning strategy to maximize the economic benefits has become an important issue to be solved in front of all the hotel industry workers. This requires the taxpayer to understand deeply and accurately grasp the various changes brought by the increase of the camp. On this basis, the tax revenue raising and service to the enterprise management is carried out. The author through the concrete case in practice This article is divided into five chapters. The first chapter is the introduction, from the background and significance of the study, after introducing the implementation of the policy, the current implementation situation, compared with the previous business tax, whether it is in the scope of tax, the object of tax, the basis of tax calculation, tax rate. It is very different from the tax collection and administration organs, so it has great influence on the financial work of the enterprise. So it is very important and necessary to grasp the current tax policy and analyze and study how to improve the financial management of the enterprise. The second chapter introduces the theoretical basis of tax planning, mainly from the definition of tax planning and tax revenue. In the third chapter, the third chapter briefly introduces the basic situation of the hotel and the influence of the tax burden on the change of the camp, through the analysis of the status and the existing problems of the GR Hotel tax planning, and the analysis of the GR hotel into the hotel. The inevitability and feasibility of tax planning, after the increase, there are many factors affecting the tax payment, which will be influenced by the hotel turnover and the legal voucher that can be deductible by the hotel. So the payment of the hotel tax is no longer limited to the finance department, but is extended to the purchasing department and the market camp. The marketing department and other maintenance departments are almost involved in all departments of the hotel. The fourth chapter introduces the tax planning scheme under the "camp to increase" policy in the fourth chapter, and begins with two aspects of the tax planning program at the beginning of the "camp to increase" and the tax planning case of "the increase of the camp to the increase", and the detailed analysis of the specific tax related projects. Different schemes of tax and tax risk, choose the most favorable plan for the hotel, summarize the overall effect of the GR Hotel tax planning and introduce the experience of GR Hotel tax planning. The fifth chapter is the conclusion and Prospect of this article. "Camp to increase" brings more opportunities for development, also brings more new pressure and challenge, the hotel should be serious. The changes in the tax policy of "camp to increase" and the better use of tax incentives make the hotel be able to gain more economic benefits and achieve better development and progress. It is necessary for the relevant personnel to put forward practical measures and methods to cope with the pressure and challenge. This article is based on the theory of enterprise financial management and the law of national financial development. In order to guide, the literature review method, action research method, questionnaire survey method, theory and practice are combined, and the basic concepts of "camp to increase" are simply expounded in combination with the author's years of work experience, and the actual cases of tax planning under the "camp to increase" policy of GR hotel are analyzed, and tax planning is discussed. The important significance of enterprise financial management is to emphasize the role and importance of tax planning in order to arouse the attention of all aspects, and also to provide useful reference for the reasonable tax saving of other similar hotel enterprises.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F715.5
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