本文選題：“營改增” + 鑒證咨詢服務(wù)業(yè)��； 參考：《西南交通大學(xué)》2016年碩士論文

【摘要】：2012年1月1日起,國家決定在上海市交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)開展?fàn)I業(yè)稅改征增值稅(以下簡稱“營改增”)試點(diǎn),宣告我國新一輪稅改正式拉開序幕。面對這一重大改革,不論是“營改增”試點(diǎn)納稅人還是原增值稅納稅人都將因稅收政策的變化而受到不同程度的影響,部分試點(diǎn)地區(qū)運(yùn)行情況表明,此次稅改對于加速第三產(chǎn)業(yè)尤其是服務(wù)業(yè)的發(fā)展具有重大利好,促進(jìn)了結(jié)構(gòu)性減稅調(diào)整,優(yōu)化了經(jīng)濟(jì)結(jié)構(gòu),加快了經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變。鑒證咨詢服務(wù)業(yè)作為現(xiàn)代服務(wù)業(yè)中的一個重要分支,對于維護(hù)社會市場秩序和經(jīng)濟(jì)信息的真實(shí)性具有重要作用,該行業(yè)在此次稅改中也被納入到了試點(diǎn)范圍�！盃I改增”從長遠(yuǎn)考慮,能有效地解決目前存在的重復(fù)征稅問題,并進(jìn)一步減輕納稅人負(fù)擔(dān),但通過部分鑒證咨詢企業(yè)的試點(diǎn)運(yùn)行情況來看,也暴露出了不少問題。因此,研究“營改增”對鑒證咨詢服務(wù)業(yè)的影響以及行業(yè)的應(yīng)對之策很有必要。本文總共分為六部分。第一章從理論與實(shí)際的角度介紹了本文所做研究的出發(fā)點(diǎn),對國內(nèi)外的相關(guān)文獻(xiàn)進(jìn)行整理和描述,系統(tǒng)闡述了研究的主要內(nèi)容、目標(biāo)與方法。第二章介紹了“營改增”的出臺背景,分析了稅改的必要性,同時對“營改增”試點(diǎn)運(yùn)行進(jìn)程進(jìn)行簡述。第三章首先介紹了鑒證咨詢服務(wù)業(yè)的相關(guān)概念與發(fā)展現(xiàn)狀,著重研究了“營改增”對鑒證咨詢企業(yè)財(cái)稅方面產(chǎn)生的影響。第四章從實(shí)踐層面對鑒證咨詢服務(wù)業(yè)“營改增”運(yùn)行現(xiàn)狀進(jìn)行分析,首先以LY公司為案例,詳細(xì)研究了此次稅改對于鑒證咨詢服務(wù)業(yè)稅收方面的影響,進(jìn)而取得河南省58家企業(yè)稅改前后的相關(guān)數(shù)據(jù),通過實(shí)證分析,構(gòu)建出適合鑒證咨詢服務(wù)業(yè)發(fā)展的稅收政策模型。第五章根據(jù)實(shí)際與前文的研究結(jié)論,從不同角度提出了“營改增”后鑒證咨詢服務(wù)業(yè)的應(yīng)對措施。結(jié)論部分對全文進(jìn)行總結(jié),并指出不足之處及后續(xù)研究方向。本文的主要貢獻(xiàn)有四點(diǎn)：一是以現(xiàn)代服務(wù)業(yè)中鑒證咨詢服務(wù)業(yè)為特定研究對象,分析“營改增”對其財(cái)稅狀況及經(jīng)營策略等方面的影響;二是對鑒證咨詢服務(wù)業(yè)稅改實(shí)施前后的稅收負(fù)擔(dān)情況做了較為深入的研究,通過實(shí)證分析得出結(jié)論；三是通過理論與案例相結(jié)合的研究方法,以具體鑒證咨詢企業(yè)為案例對“營改增”的稅收影響進(jìn)行全面分析；四是從不同角度為鑒證咨詢服務(wù)業(yè)提出了切實(shí)可行的應(yīng)對“營改增”負(fù)面影響的對策建議。
[Abstract]:Since January 1, 2012, the state has decided to launch a pilot project in Shanghai traffic and transportation industry and some modern service industries to reform business tax and levy value-added tax (hereinafter referred to as "business reform and increase"), announcing the beginning of a new round of tax reform in China. In the face of this major reform, both the pilot taxpayers and the former VAT taxpayers will be affected in varying degrees by the changes in tax policies. The operation of some of the pilot areas shows that This tax reform has great benefits for accelerating the development of the tertiary industry, especially the service industry, promotes the adjustment of structural tax cuts, optimizes the economic structure, and speeds up the transformation of the mode of economic development. As an important branch of modern service industry, forensic consulting service plays an important role in maintaining the order of social market and the authenticity of economic information. From the long-term perspective, the "business reform and increase" can effectively solve the existing problem of double taxation and further lighten the burden of taxpayers, but through the operation of some forensic consulting enterprises, many problems have been exposed. Therefore, it is necessary to study the influence of business reform and increase on the service industry of forensic consulting. This paper is divided into six parts. The first chapter introduces the starting point of this paper from the theoretical and practical point of view, the related literature at home and abroad are sorted out and described, and the main contents, objectives and methods of the research are systematically expounded. The second chapter introduces the background of "camp reform and increase", analyzes the necessity of tax reform, and gives a brief description of the operation process of "camp reform and increase" pilot project. The third chapter introduces the related concepts and development status of the forensic consulting service industry, focusing on the impact of "business reform and increase" on the financial and tax aspects of forensic consulting enterprises. The fourth chapter analyzes the current situation of the operation of the forensic consulting service industry from the practical level. Firstly, taking LY Company as a case, the impact of the tax reform on the tax revenue of the forensic consulting service industry is studied in detail. Then the relevant data of 58 enterprises before and after tax reform in Henan Province are obtained, and through empirical analysis, a tax policy model suitable for the development of forensic consulting service industry is constructed. In chapter five, according to the practical and previous research conclusions, the author puts forward the countermeasures of the forensic consulting service industry from different angles. The conclusion part summarizes the full text, and points out the deficiency and the future research direction. The main contributions of this paper are as follows: first, taking the forensic consulting service industry in the modern service industry as the specific research object, analyzing the influence of "business reform and increase" on its financial and tax situation and management strategy; The second is to do a more in-depth study on the tax burden before and after the implementation of the tax reform in the forensic consulting service industry, and draw a conclusion through empirical analysis; third, through the combination of theory and case research methods, This paper makes a comprehensive analysis of the tax impact of "business reform and increase" by taking the specific forensic consulting enterprises as a case. Fourthly, it puts forward some feasible countermeasures and suggestions to deal with the negative effects of "business reform and increase" from different angles for the forensic consulting service industry.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F812.42;F282

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