全面“营改增”对HFK集团财务影响的研究

发布时间：2018-05-12 18:23

本文选题：增值税 + 全面营改增　；参考：《海南大学》2017年硕士论文

【摘要】：2016年3月23日,财政部和国家税务总局联合发布《关于全面推开营业税改征增值税试点的通知》,明确提出,自2016年5月1日起,在全国范围内推开营业税改增值税试点,将建筑业、房地产业、金融业、生活服务业等全部营业税纳税人纳入试点范围,由缴纳营业税改为缴纳增值税。从2016年5月1日开始,我国财税工作进入全面"营改增"阶段,这是我国财税改革的重要措施,具有完善税制、降低企业税收成本、优化企业投资等重要意义。而且,在新形势下,以增值税全面取代营业税,实现对货物和劳务征收统一税种,使增值税覆盖货物和劳务,符合国际惯例,是深化我国税制改革的必然选择。以"营改增"为抓手的结构性减税正成为推动国有企业转型乃至我国经济结构调整的重要力量。HFK集团是海南省属重点国有企业,该企业将近50%的应税收入属于全面"营改增"范畴,并包含此次全面"营改增"的四大行业。全面"营改增"将对HFK集团的财务带来重大影响。研究全面"营改增"对HFK集团的影响不仅有利于优化企业的财务处理和投资决策,有效避免税务风险,还可以为海南国有企业的持续发展提供有价值的经验。论文在回顾和梳理了现有关于"营改增"的理论基础上,分析"营改增"的税收政策变化及其对企业的影响,重点对"营改增"对企业的税负、利润的影响进行定量分析,并从财务的多个角度分析全面"营改增"对HFK集团产生的财务影响,针对HFK集团中各个行业在全面"营改增"过程中产生的问题,提出有效合理的建议。
[Abstract]:On March 23, 2016, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on the overall introduction of the Business tax Reform VAT pilot Project, which clearly proposed that, starting from May 1, 2016, the Business tax Reform VAT pilot Project should be pushed across the country. The construction industry, real estate industry, financial industry, life service industry and other business tax taxpayers into the pilot scope, from the payment of business tax to pay value-added tax. Since May 1, 2016, China's fiscal and taxation work has entered the stage of "management, reform and increase", which is an important measure of fiscal and tax reform in China. It is of great significance to improve the tax system, reduce the tax cost of enterprises, and optimize the investment of enterprises. Moreover, under the new situation, it is the inevitable choice to deepen the tax reform of our country to replace the business tax with value-added tax, to collect uniform tax on goods and services, and to make the value added tax cover goods and services in line with international practice. The structural tax reduction based on "business reform and increase" is becoming an important force to promote the transformation of state-owned enterprises and even the economic restructuring of our country. HFK Group is a key state-owned enterprise in Hainan Province. Nearly 50 percent of the company's taxable income falls under the category of "management and growth" and includes the four major industries. A full-scale change-up will have a significant impact on HFK's finances. The study of the influence on HFK Group not only helps to optimize the financial treatment and investment decision of enterprises, but also can provide valuable experience for the sustainable development of Hainan state-owned enterprises. On the basis of reviewing and combing the existing theories of "business reform and increase", the paper analyzes the changes of tax policy and its impact on enterprises, and focuses on the quantitative analysis of the impact of "business reform and increase" on the tax burden and profits of enterprises. This paper also analyzes the financial impact of "business reform and increase" on HFK group from various angles of finance, and puts forward some effective and reasonable suggestions in view of the problems arising in the process of comprehensive "operation and increase" in all trades in HFK Group.
【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F830.42

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