“营改增”对大连万达影城税负影响研究
发布时间：2018-10-31 07:35
【摘要】：2016年3月23日,财政部、国家税务总局发布了《关于全面推开营业税改征增值税试点的通知》(财税[2016] 36号)(以下简称通知),《通知》规定,2016年5月1日起,将仍为营业税纳税人的房地产业、建筑业、金融业、生活服务业全部纳入营改增试点范围。至此,中国结束了营业税和增值税两大主体税种并存的时代,税收结构逐渐完善,我国执行了 20多年的营业税将永远退出历史舞台。根据2017年1月2日新华社发布的数据,2016年全国电影总票房为457. 12亿,相比于2014年296亿,增长了 54. 43%。电影院线票房的傲人成绩以及其惊人的增长速度使得投资者们的投资重点开始从电影的制片和发行转移到了风险更小的电影院线,电影院线已经悄然成为投资的大热门,因此电影院线的盈利水平和发展前景开始受到投资者的关注。“营改增”对电影院线的税负水平的改变应该引起投资者的注意,但全面推行营改增政策实施至今仅半年有余,鲜有文章对电影院线整体业务的“营改增”变化做出研究,因此本文以大连万达影城为例,对万达影城“营改增”前后的税负水平做出分析,进行纳税筹划,并提出一些建议,希望本文对万达影城顺利通过“营改增”的过渡期有借鉴意义。第一部分为绪论部分,主要介绍了增值税的起源和发展以及本文研究意义。第二部分为相关知识介绍,主要介绍营业税和增值税以及“营改增”内容。第三部分为企业相关信息介绍,论述大连万达影城基本情况和“营改增”现状。第四部分利用实际数据分别分析了 “营改增”前后大连万达影城营业税和增值税税负水平,并进行对比。第五部分,分析影响税负水平的因素。第六部分对处于“营改增”背景下的大连万达影城应采取的纳税措施和保障措施提出建议。期望本文可以对企业调整自身经营结构和降低内部税负水平提供一些思路,使得企业能够在保证按照法律法规纳税的前提下,通过一系列手段和方法对税负水平做出筹划,为企业的生存和发展创造更广阔的空间。
[Abstract]:On March 23, 2016, the Ministry of Finance, the State Administration of Taxation and the State Administration of Taxation issued the Circular on the overall introduction of Business tax to VAT (Finance and tax [2016] 36) (hereinafter referred to as the notice), which stipulates that from May 1, 2016, The real estate industry, construction industry, financial industry, and life service industry, which are still business tax payers, will be included in the pilot scope of business reform. At this point, China has put an end to the coexistence of business tax and value-added tax, and the tax structure has been gradually improved. The business tax, which has been implemented for more than 20 years, will withdraw from the historical stage forever. According to data released by Xinhua News Agency on January 2, 2017, the total national box office in 2016 was 457. 1.2 billion, up 54. 4% from 29.6 billion in 2014. 43. The impressive box-office performance and the phenomenal growth rate of the movie theater have led investors to shift their investment focus from film production and distribution to the less risky cinema chains, which have quietly become a big hit for investment. Therefore, the profit level and development prospects of the cinema began to attract the attention of investors. Investors should pay attention to the change of the tax burden level of the movie theater line, but it has only been more than half a year since the comprehensive implementation of the camp reform and increase policy. There are few articles to study the change of the overall business of the movie theater line. Therefore, taking Dalian Wanda Film City as an example, this paper makes an analysis of the tax burden level before and after Wanda Film City's "business transformation and increase", carries out tax planning, and puts forward some suggestions. I hope this article can be used for reference in the transition period of Wanda Film City. The first part is the introduction, mainly introduces the origin and development of VAT and the significance of this study. The second part is related knowledge introduction, mainly introduces the business tax and the value-added tax as well as the camp change increase content. The third part is the enterprise related information introduction, discusses the Dalian Wanda Film City basic situation and the present situation. The fourth part analyzes and compares the business tax and value-added tax burden of Dalian Wanda Film City before and after "Business Reform and increase" by using actual data. The fifth part analyzes the factors that influence the level of tax burden. The sixth part puts forward some suggestions on the tax measures and safeguard measures to be taken by Dalian Wanda Film City under the background of "Business Reform and increase". It is expected that this paper can provide some ideas for enterprises to adjust their own business structure and reduce the level of internal tax burden, so that enterprises can plan the level of tax burden through a series of means and methods under the premise of ensuring that they pay taxes in accordance with laws and regulations. For the survival and development of enterprises to create a broader space.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：J943;F812.42
本文编号：2301397
[Abstract]:On March 23, 2016, the Ministry of Finance, the State Administration of Taxation and the State Administration of Taxation issued the Circular on the overall introduction of Business tax to VAT (Finance and tax [2016] 36) (hereinafter referred to as the notice), which stipulates that from May 1, 2016, The real estate industry, construction industry, financial industry, and life service industry, which are still business tax payers, will be included in the pilot scope of business reform. At this point, China has put an end to the coexistence of business tax and value-added tax, and the tax structure has been gradually improved. The business tax, which has been implemented for more than 20 years, will withdraw from the historical stage forever. According to data released by Xinhua News Agency on January 2, 2017, the total national box office in 2016 was 457. 1.2 billion, up 54. 4% from 29.6 billion in 2014. 43. The impressive box-office performance and the phenomenal growth rate of the movie theater have led investors to shift their investment focus from film production and distribution to the less risky cinema chains, which have quietly become a big hit for investment. Therefore, the profit level and development prospects of the cinema began to attract the attention of investors. Investors should pay attention to the change of the tax burden level of the movie theater line, but it has only been more than half a year since the comprehensive implementation of the camp reform and increase policy. There are few articles to study the change of the overall business of the movie theater line. Therefore, taking Dalian Wanda Film City as an example, this paper makes an analysis of the tax burden level before and after Wanda Film City's "business transformation and increase", carries out tax planning, and puts forward some suggestions. I hope this article can be used for reference in the transition period of Wanda Film City. The first part is the introduction, mainly introduces the origin and development of VAT and the significance of this study. The second part is related knowledge introduction, mainly introduces the business tax and the value-added tax as well as the camp change increase content. The third part is the enterprise related information introduction, discusses the Dalian Wanda Film City basic situation and the present situation. The fourth part analyzes and compares the business tax and value-added tax burden of Dalian Wanda Film City before and after "Business Reform and increase" by using actual data. The fifth part analyzes the factors that influence the level of tax burden. The sixth part puts forward some suggestions on the tax measures and safeguard measures to be taken by Dalian Wanda Film City under the background of "Business Reform and increase". It is expected that this paper can provide some ideas for enterprises to adjust their own business structure and reduce the level of internal tax burden, so that enterprises can plan the level of tax burden through a series of means and methods under the premise of ensuring that they pay taxes in accordance with laws and regulations. For the survival and development of enterprises to create a broader space.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：J943;F812.42
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