联系我们

论文查询结果	返回搜索

论文编号：	7090
作者编号：	2220120344
上传时间：	2014/12/13 14:16:49
中文题目：	“营改增”对C公司的影响及对策研究
英文题目：	Research on the Influence and Countermeasures of “Business Tax Change to VAT” to C Company
指导老师：	刘志远
中文关键字：	“营改增”；营业税；增值税；服务业
英文关键字：	“Business Tax Change to VAT”; Business Tax; VAT; Service Industry
中文摘要：	国务院于2011年初批准自2012年1月份开始，在我国以上海市作为起点，对“营改增”采用试点执行这一初步性方案，其试行的两个具体行业为：交通运输业以及现代服务业中的一部分领域，这一方案给货物与劳务的税收问题带来了新的挑战。 “营改增”对部分试点服务业企业的税负造成了双重性的效应和影响，而作为服务业企业本身，在受到税负增加等负面影响的冲击时，科学客观地分析问题、并且有针对性地提出解决问题的有效措施，对推动服务业企业的突破性发展起着关键作用。本文借助税收相关理论的支撑，以“营改增”对服务业的影响及对策为研究对象，首先就“营改增”对服务业企业的税负影响进行了分析。在“进项抵扣减税效应”与“税率变动效应”的共同作用下，导致不同的服务业企业产生税负增加、降低和持平这三种结果；而“营改增”对服务业的影响除了在税负上的变动以外，还有对服务业定价机制、发展模式和内部管理机制等方面的影响。在此基础上，本文还以身处服务业的C公司在“营改增”实施中的具体情况为例，针对“营改增”对C公司产生的有利影响和不利影响两个方面分别进行了具体分析。其中，有利影响包括三个方面：部分行业出口零税率政策促进了C公司外贸出口理货量的增加、税负增加为C公司的经营管理模式改革提供了契机和动力，以及增值税税控系统对C公司收入核算的精确性提供了更多支持；同时，不利影响包括：导致C公司税负大幅增加、在增值税发票管理工作上遇到新难题，以及在预算工作上出现增值税额剔除不准确。在针对不利影响进行的成因分析中，将外部因素划分为政策性因素和市场性因素，将内部因素划分为经营内容因素和内部管理因素，并且以可控性与持续性的进一步划分作为着力点，最终总结出通过加强抵扣力度、拓展业务范围以及加强内部管理工作等一系列能够有效缓解不利影响的解决措施。 本文希望通过对C公司的具体案例分析，能够给相关的服务业企业在因素剖析和对策研究上提供一些借鉴和启示，进而有效地缓解其在“营改增”实施中受到的一系列不利影响。
英文摘要：	Under the approval of the State Council in the early 2011, China set “business tax change to VAT” in Shanghai as a starting point Since January 2012. There are two specific service industry to carry out the policy: transportation industry and a part of modern service industry. This project makes new challenges to the tax of goods and labour services face. “Business tax change to VAT” has a double effect on some service industry enterprises, some of which has existed for some time. Under the negative influence of tax burden increase, service enterprises themselves should analyze the problems scientifically and put forward the efficient measures to promot the breakthrough development of service enterprises. Firstly, on the basis of relevant theories of the tax as well as the research of the effect and strategy of “business tax change to VAT” to the service industries, this article analyzes the influence of “business tax change to VAT” on service industry tax, in order to analyze the influence of service industry by “business tax change to VAT”, Under the co-influence of "input the deductible tax effect" and "the rate fluctuation effect", different service companies will face three results which are tax increase, decrease and flat; In addition to the effect on the changes in the tax, there are the influence on services pricing mechanism, development mode, and the internal management mechanism. On this basis, this article tells how the C company as a service company dealt with the policy of “business tax change to VAT”, focusing on the good and bad effects which the C company to produce. As for the good effects include three aspects: promoting foreign trade export trade volume increased steadily, ports for C company management pattern reform has provided the opportunity and the power, and provides a great convenience to income accounting work; At the same time, bad effects include: the increases of the substantial tax; the difficulties on invoice management; and the accuracy of the budget job. Under the analysis of the causes of the bad effects, the external factors are divided into policy factors and market factors. Internal factors are divided into management content factors and internal management factors, and further divisions with controllable and sustainability as a focus, finally the writer summed up a series of effective measures to ease the bad effects by strengthening internal management and expanding scope of business. Through the analysis of the specific case of C company, this paper hopes to provide the related service companies on the factor analysis and countermeasure research with some references and enlightenment, and effectively alleviate a series of adverse effects on the implementation of the “business tax change to VAT”.
查看全文：	预览  下载(下载需要进行登录)