本文選題：營改增　切入點(diǎn)：增值稅　出處：《集美大學(xué)》2017年碩士論文

【摘要】：“營改增”是深化財(cái)稅體制改革的重要內(nèi)容,是促進(jìn)第二、三產(chǎn)業(yè)融合發(fā)展的重要途徑。酒店業(yè)作為生活服務(wù)業(yè)的代表行業(yè),對(duì)第三產(chǎn)業(yè)的發(fā)展起著舉足輕重的作用。實(shí)施“營改增”以后,酒店業(yè)的稅負(fù)和內(nèi)部管理機(jī)制都發(fā)生了很大的變化。本文以酒店業(yè)相關(guān)的稅收制度為背景,結(jié)合酒店業(yè)的特征,研究“營改增”以后酒店業(yè)的稅負(fù)和經(jīng)營管理的變化情況。為了客觀的分析“營改增”對(duì)酒店業(yè)稅負(fù)的影響,本文采用稅負(fù)測(cè)算模型分析與理論分析相結(jié)合的方式研究稅負(fù)的變化。通過比較案例M酒店“營改增”前后的稅負(fù)和經(jīng)營管理的變化情況,驗(yàn)證前文的結(jié)論并提出合理的建議。本文的重要結(jié)論是“營改增”對(duì)酒店業(yè)會(huì)產(chǎn)生如下影響:(1)小規(guī)模納稅人的稅負(fù)會(huì)下降;一般納稅人的稅負(fù)變化情況要根據(jù)進(jìn)項(xiàng)稅額的抵扣比重來分析,當(dāng)可抵扣的成本占銷售額的比重大于6.67%時(shí),稅負(fù)會(huì)下降。(2)酒店業(yè)應(yīng)該根據(jù)自身情況選擇納稅人的身份、合理選擇供應(yīng)商、強(qiáng)化內(nèi)部管理、嚴(yán)格控制成本以及發(fā)票的管理來合理控制稅負(fù)、規(guī)避稅收風(fēng)險(xiǎn)。本文共有六章:第一章是緒論,介紹了本文的研究背景及研究目的,討論了本文的研究內(nèi)容和研究方法等;第二章梳理了國內(nèi)外學(xué)者對(duì)“營改增”相關(guān)的研究成果;第三章分析了我國酒店業(yè)的發(fā)展現(xiàn)狀,簡述了酒店業(yè)的特點(diǎn)以及與酒店業(yè)相關(guān)的“營改增”政策;第四章研究“營改增”對(duì)酒店業(yè)的稅負(fù)和經(jīng)營管理方面的影響,在理論分析的基礎(chǔ)上,以酒店的主要收入來源的稅率為基礎(chǔ),建立稅負(fù)測(cè)算模型分析酒店稅負(fù)的變化,并對(duì)模型測(cè)算的結(jié)果和理論研究的結(jié)果進(jìn)行分析與解釋;第五章是案例分析,以M酒店為例,分析M酒店“營改增”前后的稅負(fù)和經(jīng)營管理方面的變化,驗(yàn)證上一章的結(jié)論;第六章是基于前文分析,分別從政府征稅和酒店經(jīng)營的角度出發(fā),提出針對(duì)性的建議。本文的創(chuàng)新點(diǎn)是根據(jù)具體的酒店業(yè)為研究對(duì)象,全面分析“營改增”的實(shí)施效果,并通過案例研究的方式檢驗(yàn)“營改增”對(duì)酒店業(yè)的影響,根據(jù)結(jié)果提出可行性的建議。本文的不足之處是由于個(gè)人理論知識(shí)和實(shí)踐經(jīng)驗(yàn)相對(duì)缺乏,對(duì)本論題的研究程度尚淺。
[Abstract]:"Business reform and increase" is an important content of deepening the reform of fiscal and taxation system and an important way to promote the development of the second and third industries.As the representative industry of life service industry, hotel industry plays an important role in the development of tertiary industry.The tax burden and internal management mechanism of the hotel industry have changed greatly after the implementation of "business reform and increase".Based on the tax system related to the hotel industry and the characteristics of the hotel industry, this paper studies the changes of the tax burden and management of the hotel industry after the "business reform and increase".In order to analyze objectively the influence of "business reform and increase" on the tax burden of hotel industry, this paper studies the change of tax burden by combining the tax burden calculation model analysis with the theoretical analysis.By comparing the changes of tax burden and management before and after the operation and increase of M hotel, the conclusions above are verified and some reasonable suggestions are put forward.The important conclusion of this paper is that the impact of "business reform and increase" on the hotel industry will be as follows: (1) the tax burden of small scale taxpayers will fall; the change of tax burden of ordinary taxpayers should be analyzed according to the deductible proportion of the input tax.When deductible costs account for more than 6.67% of sales, the tax burden will drop.) the hotel industry should choose its taxpayer status according to its own situation, reasonably select suppliers, and strengthen internal management.Strictly control cost and invoice management to reasonably control tax burden and avoid tax risk.There are six chapters in this paper: the first chapter is an introduction, which introduces the research background and purpose of this paper, discusses the research content and research methods of this paper, and summarizes the research results of domestic and foreign scholars on "camp reform and increase".The third chapter analyzes the present situation of the hotel industry in China, briefly describes the characteristics of the hotel industry and the related "business reform" policy, the fourth chapter studies the impact of the "business reform increase" on the tax burden and management of the hotel industry.On the basis of theoretical analysis, based on the tax rate of the main income source of the hotel, the tax burden calculation model is established to analyze the changes of the hotel tax burden, and the results of the model calculation and the theoretical research are analyzed and explained.The fifth chapter is a case study, taking M Hotel as an example, analyzes the changes of tax burden and management before and after M Hotel "Business Reform", and verifies the conclusion of the previous chapter; the sixth chapter is based on the previous analysis.From the angle of government taxation and hotel management, this paper puts forward some suggestions.The innovation of this paper is based on the specific hotel industry as the research object, the overall analysis of the implementation of "business reform and increase" effect, and through the way of case study to test the impact of "business change increase" on the hotel industry, and put forward the feasibility of suggestions based on the results.The deficiency of this paper is the relative lack of personal theoretical knowledge and practical experience, and the degree of research on this topic is still shallow.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F719.2;F715.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙妍;;營改增實(shí)施過程中存在的問題及應(yīng)對(duì)策略——以生活服務(wù)業(yè)為例[J];當(dāng)代會(huì)計(jì);2017年01期

2 謝錦丹;;“營改增”對(duì)酒店業(yè)收益的影響及應(yīng)對(duì)策略[J];中外企業(yè)家;2016年35期

3 毛維奇;;“營改增”對(duì)酒店業(yè)收益的影響及應(yīng)對(duì)策略[J];商場(chǎng)現(xiàn)代化;2016年28期

4 石笑峰;;營改增對(duì)酒店業(yè)財(cái)務(wù)管理影響分析[J];現(xiàn)代商貿(mào)工業(yè);2016年31期

5 黃桂玲;;淺析酒店業(yè)應(yīng)對(duì)營改增的難點(diǎn)及對(duì)策[J];市場(chǎng)周刊(理論研究);2016年11期

6 鄭靈肖;;服務(wù)行業(yè)下酒店業(yè)的營改增模式[J];現(xiàn)代商業(yè);2016年28期

7 焦玲玲;;“營改增”對(duì)酒店業(yè)的影響[J];江蘇科技信息;2016年25期

8 趙華娟;;“營改增”對(duì)酒店業(yè)稅負(fù)的影響分析與政策建議[J];全國商情;2016年22期

9 詹琦;;營改增對(duì)酒店業(yè)的影響及其應(yīng)對(duì)策略[J];企業(yè)改革與管理;2016年14期

10 聶群;;“營改增”對(duì)酒店行業(yè)的收益影響及稅務(wù)籌劃淺析[J];商;2016年28期

相關(guān)重要報(bào)紙文章 前1條

1 胡怡建;;“營改增”：試點(diǎn)成效顯著 擴(kuò)圍應(yīng)對(duì)挑戰(zhàn)[N];中國稅務(wù)報(bào);2013年

相關(guān)碩士學(xué)位論文 前5條

1 鐘雪;“營改增”對(duì)企業(yè)財(cái)務(wù)績效影響的研究[D];江蘇科技大學(xué);2015年

2 張欽斐;基于“營改增”的物流業(yè)涉稅分析[D];山東財(cái)經(jīng)大學(xué);2014年

3 王金男;營改增對(duì)物流業(yè)上市公司影響的實(shí)證研究[D];東北石油大學(xué);2014年

4 郭治財(cái);建筑業(yè)的“營改增”問題研究[D];山西財(cái)經(jīng)大學(xué);2014年

5 李賀濤;關(guān)于我國現(xiàn)行營業(yè)稅存在的問題及其改革的研究[D];財(cái)政部財(cái)政科學(xué)研究所;2011年

，

本文編號(hào)：1715447