本文選題：營(yíng)改增　切入點(diǎn)：電信業(yè)　出處：《西安科技大學(xué)》2017年碩士論文

【摘要】：繼1994年分稅制改革以后,2011年11月國(guó)家再次拉開(kāi)稅收改革的序幕,正式啟動(dòng)營(yíng)業(yè)稅改征增值稅(以下簡(jiǎn)稱“營(yíng)改增”)試點(diǎn)。作為試點(diǎn)行業(yè)之一的電信業(yè)于2014年6月被納入“營(yíng)改增”試點(diǎn)范圍。對(duì)于長(zhǎng)期執(zhí)行營(yíng)業(yè)稅政策的電信企業(yè)來(lái)說(shuō),改征增值稅是一項(xiàng)巨大挑戰(zhàn)。新的稅收征管體制下,企業(yè)的工作量和管理難度將大大增加,隨之而來(lái)的還有稅務(wù)風(fēng)險(xiǎn)的增加。除此之外,稅制改革造成電信企業(yè)短期內(nèi)稅負(fù)明顯上升,這有違國(guó)家“營(yíng)改增”試點(diǎn)的初衷。因此,本文希望通過(guò)相關(guān)理論和實(shí)務(wù)研究幫助企業(yè)最大限度地降低企業(yè)稅負(fù),提升增值稅的納稅籌劃能力,從而實(shí)現(xiàn)“營(yíng)改增”平穩(wěn)過(guò)渡和企業(yè)的良性發(fā)展。本文以“營(yíng)改增”為研究背景,結(jié)合電信企業(yè)的典型業(yè)務(wù),對(duì)其改革前后增值稅方面的稅收現(xiàn)狀進(jìn)行了對(duì)比和分析;并以納稅籌劃相關(guān)理論為指導(dǎo),總結(jié)目前電信企業(yè)納稅籌劃中存在的問(wèn)題,分別從采購(gòu)、銷售、核算三個(gè)方面分析新政策下納稅籌劃的具體路徑和注意事項(xiàng),梳理出電信企業(yè)新形勢(shì)下的納稅籌劃體系。最后,以中國(guó)電信A市分公司為例,通過(guò)案例研究和數(shù)據(jù)計(jì)算驗(yàn)證納稅籌劃效果。本文研究表明,“營(yíng)改增”后電信企業(yè)的財(cái)務(wù)核算、稅負(fù)水平、營(yíng)銷模式、發(fā)展戰(zhàn)略固然會(huì)發(fā)生一系列巨大變化,但與此同時(shí),“營(yíng)改增”也為企業(yè)調(diào)整納稅籌劃方案提供了契機(jī)。企業(yè)完全可以通過(guò)對(duì)稅收政策的運(yùn)用、財(cái)務(wù)核算的規(guī)范和營(yíng)銷方式的調(diào)整,適時(shí)改變經(jīng)營(yíng)策略,充分利用納稅籌劃空間,以實(shí)現(xiàn)減輕企業(yè)稅收負(fù)擔(dān)的目的。電信企業(yè)在“營(yíng)改增”背景下開(kāi)展新的納稅籌劃工作既是形勢(shì)所迫,也是企業(yè)自身優(yōu)化升級(jí)的有效推動(dòng)力,對(duì)促進(jìn)企業(yè)持續(xù)健康發(fā)展具有重要意義。
[Abstract]:Following the reform of the tax distribution system in 1994, in November 2011, the state again kicked off the prelude to the tax reform. The pilot project of business tax reform and value-added tax (hereinafter referred to as "business reform and increase") was officially launched. As one of the pilot industries, the telecommunications industry was included in the pilot scope of "business reform and increase" in June 2014. For telecommunications enterprises that have implemented business tax policies for a long time, Changing the value added tax (VAT) is a huge challenge. Under the new tax collection and management system, the workload and management difficulties of enterprises will be greatly increased, followed by an increase in tax risks. The tax system reform has caused the tax burden of the telecommunication enterprises to rise obviously in the short term, which is contrary to the original intention of the national pilot project of "reform and increase". Therefore, this paper hopes to help the enterprises to reduce the tax burden to the maximum extent through the relevant theoretical and practical research. To improve the ability of tax planning of VAT, so as to realize the smooth transition of "business reform and increase" and the benign development of enterprises. This paper takes "business reform and increase" as the research background, combined with the typical business of telecom enterprises, This paper compares and analyzes the current tax situation of VAT before and after the reform, and summarizes the problems existing in the tax planning of telecom enterprises under the guidance of the relevant theory of tax planning. This paper analyzes the specific path and matters needing attention of tax planning under the new policy from three aspects of accounting, combs out the tax planning system of telecom enterprises under the new situation. Finally, taking China Telecom A Branch as an example, The result of tax planning is verified by case study and data calculation. The research shows that after "business reform and increase", a series of great changes will take place in the financial accounting, tax burden level, marketing mode and development strategy of telecom enterprises. But at the same time, "business reform and increase" also provides an opportunity for enterprises to adjust their tax planning schemes. Enterprises can change their business strategies at the right time through the application of tax policies, the regulation of financial accounting and the adjustment of marketing methods. Making full use of the space of tax planning, in order to realize the purpose of lightening the tax burden of enterprises. The new tax planning work of telecom enterprises under the background of "business reform and increase" is not only forced by the situation, but also an effective driving force for the optimization and upgrading of enterprises themselves. It is of great significance to promote the sustainable and healthy development of enterprises.
【學(xué)位授予單位】：西安科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F626.115

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