本文選題：“營改增” + DL交運集團(tuán)　； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：當(dāng)前,我國經(jīng)濟(jì)持續(xù)健康發(fā)展,經(jīng)濟(jì)結(jié)構(gòu)不斷優(yōu)化升級,其中交通運輸業(yè)在國民經(jīng)濟(jì)中的所起的作用不容忽視。在我國財稅改革中,“營改增”是重中之重,涉及的范圍之廣,影響之深,可謂牽一發(fā)而動全身�！盃I改增”不僅有利于消除原營業(yè)稅重復(fù)征稅的弊端,更是在稅制改革歷程中的關(guān)鍵措施。稅制改革是一個龐大而又復(fù)雜的工程,既涉及到千千萬萬的企業(yè),同時對稅收征管帶來挑戰(zhàn)。所以研究企業(yè)的稅負(fù)變化,有利于進(jìn)一步完善稅收體系,促進(jìn)市場持續(xù)健康發(fā)展。在持續(xù)了多年的“營改增”試點改革,于2016年5月1 日收官,營業(yè)稅正式被增值稅全面取代。財政部提出減稅超過五千億的目標(biāo)也超前完成,這無疑為我國結(jié)構(gòu)性減稅的稅制改革邁了關(guān)鍵一步。我們看到“營改增”在總體上實現(xiàn)稅負(fù)減輕,但同時也產(chǎn)生了相應(yīng)的挑戰(zhàn)。“營改增”對整個稅改涉及行業(yè)的稅收結(jié)構(gòu)影響很大,特別是改革初期,一些納稅人還出現(xiàn)稅負(fù)不降反升的情況,應(yīng)該予以關(guān)注。交通運輸業(yè)作為最早進(jìn)行“營改增”的試點的行業(yè),2013年8月就在全國推行全面試點,經(jīng)過這幾年改革發(fā)展,已經(jīng)有了很多值得研究的數(shù)據(jù),比如改革前后的稅負(fù)變化,“營改增”后的諸多問題,以及改革所涉及的稅收籌劃,都是企業(yè)面對“營改增”時所要面臨和考慮的。更重要的是,透過微觀層面分析“營改增”對交運企業(yè)的影響,能夠提供一些我國結(jié)構(gòu)性減稅調(diào)整和稅制結(jié)構(gòu)優(yōu)化的參考。本論文主要是以DL交運集團(tuán)為研究對象,結(jié)合使用了文獻(xiàn)綜述法、比較分析法和實證分析法等,不僅分析“營改增”對DL企業(yè)的影響,“營改增”后所帶來的問題,而且給出了一些建設(shè)性建議,包括對主要業(yè)務(wù)的稅收籌劃,以及進(jìn)項稅額的抵扣,稅務(wù)風(fēng)險的控制,增值稅專用發(fā)票的管理,財務(wù)人員的職業(yè)素質(zhì)及技能等。如果企業(yè)在整體規(guī)劃考慮上訴因素,必定能從中受益。
[Abstract]:At present, China's economy continues to develop healthily, the economic structure is constantly optimized and upgraded, among which the role of transportation industry in the national economy can not be ignored.In the reform of finance and taxation in China, "business reform and increase" is the most important, involving a wide range and deep impact, it can be said to lead to the whole body."Business reform and increase" is not only helpful to eliminate the drawback of original business tax double taxation, but also a key measure in the course of tax system reform.Tax system reform is a huge and complex project, which involves tens of thousands of enterprises and brings challenges to tax collection and management.Therefore, the study of the tax burden of enterprises is conducive to further improve the tax system and promote the sustainable and healthy development of the market.After years of "camp growth" pilot reforms, closed on May 1, 2016, the sales tax was formally replaced by value-added tax.The target of more than 500 billion tax cuts proposed by the Ministry of Finance has also been completed ahead of schedule, which undoubtedly represents a key step in the tax reform of China's structural tax cuts.We have seen that the tax burden has been reduced in general, but the corresponding challenges have also been created at the same time."Business reform and increase" has a great impact on the tax structure of the whole industry involved in tax reform, especially in the early stage of the reform, some taxpayers still have the situation of tax burden rising instead of falling, and should pay attention to it.As the first pilot industry to carry out "business reform and increase", the transportation industry launched a comprehensive pilot project throughout the country in August 2013. After several years of reform and development, there have been a lot of data worth studying, such as the changes in tax burden before and after the reform.Many problems after "business reform and increase" and tax planning involved in the reform are all faced and considered by enterprises in the face of "business reform and increase".More importantly, it can provide some references for structural tax reduction adjustment and tax structure optimization through microcosmic analysis of the impact of "business reform and increase" on transportation enterprises.This paper mainly takes DL transportation group as the research object, combines the literature review method, the comparative analysis method and the empirical analysis method, not only analyzes the influence of "business transformation and increase" on DL enterprise, but also the problems after "business reform increase".Some constructive suggestions are also given, including tax planning for major business, deduction of income tax amount, control of tax risk, management of special value-added tax invoices, professional quality and skills of financial personnel, etc.If the enterprise considers the appeal factor in the overall plan, can certainly benefit from it.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F542.6;F540.58

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