本文關(guān)鍵詞： 軟件企業(yè) 營改增 稅收籌劃　出處：《河北經(jīng)貿(mào)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：軟件公司作為高新技術(shù)產(chǎn)業(yè)中重要的組成部分之一,我國在稅收政策方面一直給予大力度的扶持,因此,最近幾年得到了飛速發(fā)展。2013年8月1日,軟件公司中的技術(shù)服務(wù)和技術(shù)轉(zhuǎn)讓等業(yè)務(wù)作為現(xiàn)代服務(wù)業(yè),納入“營改增”的范圍;2016年5月1日,我國全面落實(shí)“營改增”,金融保險業(yè)、建筑業(yè)、房地產(chǎn)業(yè)和生活服務(wù)業(yè)也改為征收增值稅,軟件公司面臨的稅收環(huán)境發(fā)生了較大變化,各涉稅環(huán)節(jié)的稅收籌劃重點(diǎn)也隨之有所轉(zhuǎn)變。軟件公司如何在“營改增”的大背景下把握好政策精神,充分享受稅收優(yōu)惠,對增強(qiáng)企業(yè)的經(jīng)濟(jì)效益至關(guān)重要�！盃I改增”即營業(yè)稅改征增值稅,是我國針對稅收實(shí)行的一項(xiàng)結(jié)構(gòu)性減稅措施,在調(diào)整產(chǎn)業(yè)結(jié)構(gòu),促進(jìn)第三產(chǎn)業(yè)發(fā)展方面有著積極意義。2012年“營改增”首先在上海實(shí)行試點(diǎn),試點(diǎn)各地區(qū)在“營改增”之后整體上實(shí)現(xiàn)了良好的減稅效果。2013年8月份全國部分行業(yè)實(shí)施“營改增”,軟件公司的技術(shù)服務(wù)等業(yè)務(wù)開始改為征收增值稅。軟件公司具有高投入、高產(chǎn)出和研發(fā)風(fēng)險高等行業(yè)特征,不同于一般的制造企業(yè)和流通批發(fā)企業(yè),因此,受“營改增”影響較為復(fù)雜。因此,基于“營改增”的大背景,結(jié)合軟件公司最新的相關(guān)稅收政策,提前對其各項(xiàng)業(yè)務(wù)進(jìn)行稅收籌劃,對促進(jìn)企業(yè)降低稅負(fù),進(jìn)一步增強(qiáng)企業(yè)競爭力有著重要意義。本文首先對稅收籌劃內(nèi)涵與稅收籌劃研究,以及“營改增”背景下的稅收籌劃相關(guān)國內(nèi)外文獻(xiàn)等進(jìn)行了簡單介紹,并參考相關(guān)文獻(xiàn)研究,確定了本文的研究內(nèi)容和研究方法,對本文研究選題和研究內(nèi)容的新穎性進(jìn)行了闡述。接著介紹了“營改增”與納稅籌劃等相關(guān)概念,闡述了關(guān)于納稅籌劃的理論基礎(chǔ)。接下來以A軟件公司為案例進(jìn)行分析,對公司背景和“營改增”前后的涉稅情況及變化進(jìn)行了簡單介紹,進(jìn)一步分析了“營改增”對A軟件公司會計(jì)核算、稅負(fù)及相關(guān)指標(biāo)的影響,指出了“營改增”后A軟件公司稅收籌劃重點(diǎn)的轉(zhuǎn)變,并從籌資、投資、采購、軟件開發(fā)和銷售環(huán)節(jié)提出了相應(yīng)的稅收籌劃方案,同時提出了籌劃過程中應(yīng)注意的問題。最后,對全文進(jìn)行了總結(jié),并指出了存在的局限性。
[Abstract]:As one of the important parts of high and new technology industry, software company has been giving great support in tax policy in our country, therefore, it has been developing rapidly in recent years. August 1st 2013, As a modern service industry, technology services and technology transfer in software companies are included in the scope of "business transformation and increase". In May 1st 2016, China fully implemented "business transformation and increase", financial and insurance industry, construction industry, The real estate industry and the life service industry have also changed to value added tax, and the tax environment that software companies are facing has changed considerably. The focus of tax planning in various tax-related links has also changed. How do software companies grasp the policy spirit in the context of "business reform and increase" and fully enjoy tax preferences? It is very important to enhance the economic benefits of enterprises. "Business tax reform", that is, business tax reform and value-added tax collection, is a structural tax reduction measure for tax revenue in China, which is readjusting the industrial structure. Promoting the development of the tertiary industry is of positive significance. In 2012, "Business Reform and growth" was first carried out in Shanghai as a pilot project. In August 2013, some industries in the whole country implemented "business reform and increase", and the technical services of software companies began to be levied on value-added tax, and software companies had a high investment. The characteristics of industries such as high output and high R & D risk are different from those of manufacturing enterprises and wholesale distribution enterprises in general. Combined with the latest relevant tax policies of software companies, it is of great significance to carry out tax planning in advance to reduce the tax burden and further enhance the competitiveness of enterprises. Firstly, this paper studies the connotation of tax planning and tax planning. The paper also briefly introduces the relevant domestic and foreign documents of tax planning under the background of "business reform and increase", and makes sure the research contents and research methods of this paper with reference to the relevant literature research. This paper expounds the research topics and the novelty of the research contents, then introduces the related concepts of "business reform and increase" and tax planning, and expounds the theoretical basis of tax planning. Then, taking A software company as a case study, This paper briefly introduces the background of the company, the situation and changes of the tax before and after the "business reform and increase", and further analyzes the influence of the "business reform and increase" on the accounting, tax burden and related indexes of the A software company. This paper points out the change of tax planning emphases of A software company after "business reform and increase", and puts forward the corresponding tax planning plan from the aspects of financing, investment, purchasing, software development and sales, and puts forward some problems needing attention in the planning process. This paper summarizes the full text and points out the limitations.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F49;F275
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本文編號：1504429