本文關(guān)鍵詞：營業(yè)稅改增值稅對KLL有限公司的影響研究　出處：《天津商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 營業(yè)稅 增值稅 公司業(yè)績 營改增

【摘要】：隨著我國經(jīng)濟(jì)的發(fā)展以及社會分工的不斷細(xì)化，重復(fù)征稅等問題的嚴(yán)重性日益突出，因此，對我國現(xiàn)行稅制存在的問題及其改革的研究就顯得很有必要。增值稅是我國的主要稅種之一，在保障國家財政稅收穩(wěn)定增長、促進(jìn)國家宏觀調(diào)控能力提高方面具有重要作用。從2009年開始實施增值稅改革之后，稅收制度越來越完備，政策帶來的積極效應(yīng)越來越明顯；然而因營業(yè)稅和增值稅兩稅并存的制度弊端依然存在，也限制了增值稅“中性稅收”優(yōu)勢的發(fā)揮；因此對增值稅進(jìn)行大范圍試點、改革勢在必行。增值稅覆蓋的范圍逐漸增大，甚至完全取代營業(yè)稅，是可以預(yù)見的。 本文以廣州市KLL制冷設(shè)備空調(diào)工程有限公司為研究對象，在闡述與營業(yè)稅改增值稅的政策和理論基礎(chǔ)之上，對廣州市KLL制冷設(shè)備空調(diào)工程有限公司進(jìn)行介紹,并主要對以往的賦稅水平作分析與評價。通過對實施營改增政策前后企業(yè)納稅的稅率和稅基、服務(wù)項目定價、財務(wù)分析、發(fā)票使用管理的比較，，分析公司營業(yè)稅改增值稅后的變化，具體評價營業(yè)稅改增值稅前后的影響；并針對這幾方面影響提出了對KLL公司的建議，如：優(yōu)化選擇供應(yīng)商、保持與稅務(wù)部門的密切聯(lián)系、改善增值稅發(fā)票的使用和管理等。但是在營業(yè)稅轉(zhuǎn)增值稅的實行中仍有很多問題是企業(yè)無法單獨解決的，對此本文就政策完善也提出了幾點建議如：提供過渡性財政政策扶持、擴(kuò)大試點范圍和完善抵扣鏈條等。
[Abstract]:With the development of our country's economy and the continuous refinement of social division of labor, the gravity of repeated taxation is becoming more and more serious. It is necessary to study the problems existing in our country's current tax system and its reform. Value added tax (VAT) is one of the main types of tax in our country, which ensures the steady growth of national financial and tax revenue. Since 2009, the tax system has become more and more complete, and the positive effect brought by the policy has become more and more obvious. However, the malpractice of both business tax and value-added tax still exists, which limits the advantage of "neutral tax" of value-added tax. Therefore, it is imperative to carry out a large-scale pilot experiment on VAT, and the scope of VAT coverage is gradually increasing, or even completely replacing the Business tax, which can be foreseen. This paper takes Guangzhou KLL Refrigeration equipment and Air-Conditioning Engineering Co., Ltd. as the research object, on the basis of explaining the policy and theory of changing the business tax to VAT. This paper introduces Guangzhou KLL Refrigeration equipment and Air-Conditioning Engineering Co., Ltd., and mainly analyzes and evaluates the tax level in the past. The tax rate and tax base of enterprises before and after the implementation of the policy of camp reform and increase are analyzed and evaluated. Service item pricing, financial analysis, invoice use management comparison, analysis of the company business tax after the change of value-added tax, the specific evaluation of business tax before and after the impact of value-added tax; And in view of these aspects of the impact of the proposed KLL company, such as: optimize the selection of suppliers, to maintain close contact with the tax department. Improve the use and management of VAT invoices. However, there are still many problems that enterprises can not solve alone in the implementation of Business tax to VAT. This paper also puts forward some suggestions on policy improvement, such as providing transitional fiscal policy support, expanding the scope of pilot projects and perfecting the deduction chain, and so on.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F426.6;F406.7

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