【作者】 王伟；

【导师】 姚王信；

【作者基本信息】 安徽大学 ， 工商管理（专业学位）， 2017， 硕士

【摘要】 营改增是继我国1994年税制改革后在财税改革领域中的又一项重大改革举措,无论对国家还是企业都大有益处。对于国家来说虽然在短时间内会使国家税收减少,但从长远来看对国家经济的增长和我国经济的转型都意义重大。而对于企业来说,营改增实现了结构性减税,企业实际税负降低了,也有助于企业留有更多的资金用于自身发展。在营改增改革的过程中,多数企业实现了税负的降低,但是改革的过程也出现了一些问题,例如由于增值税抵扣链条仍然不完善,有些行业的税率有所提高,导致营改增后税负不降反升,这与结构性减税的初衷是相悖的。这些问题的出现也引起了越来越多的学者关注与讨论,以期望更好的完善我国营改增的政策。本文采用案例分析和定量分析两种研究方法,以旅游业中较为典型的J旅游公司为案例,通过对J旅游公司营改增前后税负变动进行比较,分析了税负变动的原因,并从国家和企业两个层面采取应对营改增对J旅游公司带来消极影响的措施。本文总共分成了五大部分:第一部分为绪论,主要阐述了本文研究背景与意义、国内外研究现状等内容。第二部分为营改增相关理论综述,首先从拉弗曲线和税收中性理论入手,阐述了理论上实施营改增的意义;其次介绍了增值税和营业税相关理论,梳理了我国营改增的政策以及营改增的动因和减税成效;最后阐述了旅游业实行营改增的基本内容。第三部分为营改增对J旅游公司税负的影响分析,介绍了J旅游公司的一些基本情况,对J旅游公司的四个业务模块(即:酒店业务、索道缆车业务、客运业务和旅行社业务)在营改增前后的税负进行了测算分析,得出了以下结论:一是营改增前后企业税负变化的主要制约因素是税率变化和增值税可抵扣项目的多少;二是酒店业务在营改增之后税负下降较为明显,主要是因为营改增后其税率变化不大且其进项税额抵扣较为充分;三是客运业务营改增之后税负不减反增,这主要是因为其税率大幅上升,并且由于其是劳动力密集型行业,人工成本占比较大,其可抵扣进项税较少;四是从时间序列来看旅游业企业的税负率是逐年递减的,这主要是因为随着营改增进程的不断推进,旅游业增值税抵扣链条不断完善;五是J旅游公司整体流转税额将减少,虽然在营改增之后客运业务流转税额大幅提高,但酒店业务流转税额大幅减少,索道缆车业务和旅行社业务的流转税额都有小幅度的减少,总体上在营改增之后达到了减税的目的。第四部分为应对营改增对J旅游公司带来消极影响的措施,通过对J旅游公司的研究分析,基于营改增前后税负变动的制约因素,从政府和企业自身两个层面提出来应对措施,政府层面采取的措施主要是进一步完善地方财税体系、酌情增加可抵扣范围、适度降低一般纳税人标准;企业层面采取的措施主要是运用税收筹划的思想,首先是在纳税人身份选择方面,虽然小规模纳税人无法进行进项税额的抵扣,但其税率要远低于一般纳税人,J旅游公司应依据自身实际经营情况进行业务分拆等方式来改变纳税人身份;其次是在供应商选择方面,J旅游公司应尽可能选择一般纳税人的供应商,以便获得增值税专用发票进行进项税额抵扣;再次是扩大劳务外包比例,由于J旅游公司属于劳动密集型企业,人力成本占比较大,而人力成本是无法进行进项税额抵扣的,所以J旅游公司可以通过劳务外包方式来使其获得更多的有效凭证进行抵扣,从而降低实际税负;最后J旅游公司应加强对财务人员的培训。本文的第五部分是研究结论与展望。更多还原

【Abstract】 Substitute the VAT for business tax is to increase after the 1994 tax reform in China in the field of finance and tax reform and major reform measures,for both the country and enterprises are highly beneficial.For the country,although in a short time will make the national tax reduction,but in the long run on the national economic growth and the transformation of China’s economy is of great significance.For enterprises,substitute the VAT for business tax in business to achieve a structural tax cuts,corporate tax burden is reduced,but also help enterprises to stay more money for their own development.In the process of reform,the majority of enterprises to achieve the reduction of tax burden,but the reform process there have been some problems,such as the VAT discount chain is still imperfect,some industries have increased tax rates,resulting in change Increase the tax burden does not fall rather than lrise,which is the original intention of the structural tax cuts are contrary to.The emergence of these problems has also attracted more and more scholars attention and discussion,in order to better improve the policy of substitute the VAT for business tax.In this paper,two kinds of research methods,case analysis and quantitative analysis,are used to compare the changes of tax burden before and after the substitute the VAT for business tax of J tourism company,and the reasons for the change of tax burden are analyzed.The state and the enterprise at both levels to take action to change the J tourism companies to bring negative impact measures.This paper is divided into five parts:the first part is the introduction,mainly elaborated the background and significance of this research,the status quo at home and abroad and so on.The second part is the summary of the theory of the reform of the camp.First,from the theory of Laffer and the theory of tax neutrality,the author expounds the significance of the theory of the operation;secondly,it introduces the theory of value added tax and business tax,combs the policy of substitute the VAT for business and the motivations and the effect of tax reduction.Finally,it expounds the basic content of the tourism industry.The third part is the analysis of the impact of the substitute the VAT for business on the tax burden of J tourism company,and introduces some basic situations of J tourism company.The four business modules of J tourism company(namely,hotel business,cableway cable car business,passenger service and tourism agency Business)in the camp before and after the tax burden of the calculation and analysis,the following conclusions:First,before and after the substitute the VAT for business changes in the main factors are the tax rate changes and VAT deductible project number;The hotel industry in the camp after the substitute the VAT for business in tax burden is more obvious,mainly because the substitute the VAT for business in the tax rate after the change is not large and its input tax deduction is more fully;Third,after the substitute the VAT for business in passenger business tax increase,Mainly because of its tax rate increased significantly,and because it is labor-intensive industries,labor costs accounted for a larger,the deductible input tax less;Fourth,from the time series of tourism enterprises tax rate is decreasing year by year,This is mainly because with the substitute the VAT for business in the process of increasing the process,the tourism industry value-added tax deduction chain constantly improved;Fifth,J tourism company will reduce the overall turnover tax,although the change in the business after the substitute the VAT for business in the turnover of passenger transport business increased significantly,but the hotel business turnover tax substantially reduced,cableway cable car business and tourism agency business turnover tax has a small reduction in the overall increase in the camp after the purpose of tax cuts.The fourth part is to deal with the camp changed to substitute the VAT for business the measures have a negative impact on J tourism company,J through research and analysis of the tourism company,based constraints around the camp changed to increase the tax burden change proposed two levels from their own governments and enterprises to Measures should be taken at the government level to further improve the local fiscal and taxation system,increase the deductible range as appropriate,and reduce the general taxpayer standard.The measures taken at the enterprise level mainly use the idea of tax planning,first in the taxpayer’s choice,Although the small-scale taxpayers can not carry out the deduction of input tax,but the tax rate is much lower than the general taxpayer,J tourism companies should be based on their own actual business operations to split the way to change the identity of taxpayers;In the choice of suppliers,J tourism company should choose the general taxpayer’s suppliers as far as possible in order to obtain value-added tax invoices for input tax deduction;again to expand the proportion of labor outsourcing,because J tourism company is labor-intensive enterprise,a larger proportion,while labor costs are unable to input tax deductible,To J Tourism companies can make by outsourcing services for more valid certificate of deduction,which reduces the actual tax burden;J tourism company should strengthen the training of financial personnel.The fifth part of this paper is to study the conclusions and outlook.更多还原