本文關(guān)鍵詞： “營(yíng)改增” 餐飲業(yè) 盈利能力　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：“營(yíng)改增”是我國(guó)十分重要的稅制改革,改變了現(xiàn)今營(yíng)業(yè)稅與增值稅并存的局面,對(duì)國(guó)民經(jīng)濟(jì)發(fā)展產(chǎn)生深遠(yuǎn)的影響,“營(yíng)改增”的全面實(shí)施是我國(guó)稅制改革的一項(xiàng)重要內(nèi)容,在很大程度上改變了我國(guó)企業(yè)稅收制度,促進(jìn)了國(guó)民經(jīng)濟(jì)發(fā)展與產(chǎn)業(yè)結(jié)構(gòu)調(diào)整升級(jí)�！盃I(yíng)改增”后基本實(shí)現(xiàn)了為企業(yè)減稅,促進(jìn)經(jīng)濟(jì)增長(zhǎng)的整體目標(biāo),但是“營(yíng)改增”在實(shí)施中受到各種復(fù)雜因素的影響,導(dǎo)致了部分餐飲企業(yè)在稅制改革后并沒有帶來(lái)預(yù)想的減負(fù)的效果,反而改革后面臨稅負(fù)增加,盈利能力降低等問題。為此,本文在回顧了營(yíng)業(yè)稅改增值稅相關(guān)文獻(xiàn)和政策法規(guī)的基礎(chǔ)上,以張家口市宣化區(qū)內(nèi)的A餐飲公司的具體實(shí)例,運(yùn)用比較分析、案例研究法,對(duì)A餐飲公司營(yíng)業(yè)稅改增值稅帶來(lái)的影響以及企業(yè)如何應(yīng)對(duì)等問題進(jìn)行了研究。分析A餐飲公司業(yè)務(wù)涉及情況及流轉(zhuǎn)稅情況,對(duì)比“營(yíng)改增”后A餐飲公司面臨實(shí)際經(jīng)營(yíng)中比理論測(cè)算下營(yíng)業(yè)收入低、營(yíng)業(yè)成本無(wú)法獲得足額抵扣,企業(yè)稅負(fù)在“營(yíng)改增”后不降反增等問題。隨后進(jìn)一步對(duì)A餐飲公司的盈利能力指標(biāo)進(jìn)行分析得出A餐飲公司營(yíng)業(yè)利潤(rùn)率、成本費(fèi)用率、凈利潤(rùn)率在“營(yíng)改增”后都有所下降,并針對(duì)這些問題提出相應(yīng)的改善對(duì)策,如企業(yè)可以用合理選擇發(fā)票供應(yīng)商和原材料,推進(jìn)服務(wù)外包等方式獲得增值稅進(jìn)項(xiàng)稅額抵扣,同時(shí)提出減少人工費(fèi)用降低企業(yè)成本等。
[Abstract]:"Business reform and increase" is a very important tax system reform in our country. It has changed the situation of the coexistence of business tax and value-added tax, and has a far-reaching impact on the development of national economy. The comprehensive implementation of "business reform and increase" is an important part of the tax system reform in China, and to a great extent has changed the tax system of our country's enterprises. It has promoted the development of national economy and the upgrading of industrial structure, and has basically realized the overall goal of reducing taxes for enterprises and promoting economic growth. However, "business reform" in the implementation of a variety of complex factors, resulting in some food and beverage enterprises after the tax reform and did not bring the desired burden reduction effect, but the tax burden increased after the reform. Therefore, based on the review of the relevant documents and policies and regulations of the business tax reform, this paper makes a comparative analysis of the A catering company in Xuanhua District of Zhangjiakou City. Case study, the impact of A catering company business tax reform value-added tax and how to deal with the problems are studied. Analysis of A catering company business related to the situation and turnover tax situation. Compared with "business reform and increase", A catering company is faced with lower operating income than theoretical calculation, and the operating cost can not be fully deducted. The enterprise tax burden after "business reform and increase" does not reduce instead of increase and so on. Then further analysis of A catering company profitability indicators, A catering company operating profit margin, cost and expense rate. The net profit rate has been decreased after "business reform and increase", and the corresponding improvement countermeasures are put forward, such as the reasonable selection of invoice suppliers and raw materials. Promote service outsourcing to obtain VAT tax deductions, at the same time, reduce labor costs and reduce enterprise costs.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F719.3;F715.5

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