营改增对河北正时达有限公司的影响分析.docVIP

营改增对河北正时达有限公司的影响分析 摘要 2012年初，备受关注的“营改增”计划第一次在上海地区试点运行，它同时也是“十二五”期间税收重点工作的一项结构性减税措施。时至今日，经由两年多的摸索行进，伴随涉及范围的逐渐扩大，改革思绪的逐步清晰，“营改增”工作已慢慢展开深入。 2013年8月开始在全国范围内推广实施“营改增”意在实现从原来的“道道征收、全额征收”的营业税制转向只对商品劳务“增值部分”征税的增值税税制，使我国工业和服务业之间的增值税抵扣链条为之贯通。本文以物流业为着力点结合正时达公司的具体情况，计算该公司“营改增”前后的税负情况，探究“营改增”对企业造成的影响，并分析背后的原因。为现有问题提出一些建议和应对措施。 关键词：营改增；物流业；影响；对策 ABSTRACT on January 1st, 2012, the concern Reform of from BT to VAT work is the first in Shanghai to carry out the pilot, which is also known as the Twelfth Five Year Plan period the tax work highlights a structural tax reduction measures. After more than two years of groping forward, with its scope gradually expanded, the reform ideas gradually clear, Reform of from BT to VAT in-depth work has been slowly.In August 2013, in the nationwide implementation of the Reform of from BT to VAT policy is intended to achieve from the original round after round of collection, full collection of business tax, to only run part of value added tax, to VAT deduction chain get through the second and tertiary industries connected between them. In this paper, the logistics industry as the focal point of the company combined with the timing of the specific case, calculates the company tax burden before and after this reform, and explores the Reform of from BT to VAT the impact on the enterprise, and to analyze the reasons behind has certain practical significance. This article also appeared to resolve the issues raised some countermeasures and suggestions. Key words: Reform of from BT(Business tax) to VAT(Value added Tax)；Logistics industry; influence; Countermeasures 刘蒙蒙：营改增对河北正时达有限公司的影响分析 PAGE 20 PAGE 2 PAGE 1 前言 “营改增”的初衷是提升现代服务业在我国经济与社会发展中的地位，减轻税负，避免重复征税。然而出人意料的是，小规模纳税人的税负有所下降，但一般纳税人的税负却上升了，物流业总体税负不减反增。本文从我国物流业的现状出发，分析正时达有限公司在营改增后的税负情况及一系列影响。运用相关学科的研究成果做理论支撑，通过对正时达有限公司的实地考察，联系公司实际情况，通过对其进行财务分析和税务分析，发现存在的问题，然后通过对定量与定性的研究，再结合实例与规范的分析，了解营改增对本公司的影响。根据分析考查得到的数据，对营改增过程中出现的问题提出可行性建议。研究本课题有利于发现营改增中出现的问题，找到有效的解决方案；旨在解决重复征税的问题，实现公平税负；加快企业结构调整的步伐，加强全面预算管理；使合