• 回答数

    2

  • 浏览数

    198

俳句之神芭蕉桑
首页 > 学术期刊 > 营改增论文外文文献

2个回答 默认排序
  • 默认排序
  • 按时间排序

壹秒钟变rabbiT

已采纳

营改增下现代服务业税收筹划研究论文

摘要 :近年来,现代服务业发展的步伐进一步加快,为经济增长带来了新的动力,也在一定程度上缓解了就业压力。“营改增”环境下,现代服务业税收环境较以往产生了较大的变化。基于此,本文对“营改增”背景下现代服务业的税收筹划进行了分析,并提出相关建议,以供参考。

关键词 :“营改增”;现代服务业;税收筹划

1合理税务筹划对现代服务业的作用

目前来看,大力发展第三产业是我国经济发展的重要方向之一,其中现代服务业占据了重要的地位。在发展现代服务业期间,做好税务筹划至关重要。一方面,合理的税务筹划能够有效提升现代服务业整体盈利水准。“营改增”的全面实施能够让服务业企业减轻税务成本,有利于企业将资源转移至创新上,从而对企业成长产生正向激励作用,间接提升企业利润率。另一方面,合理的税务筹划可在一定程度上推进现代服务业投资。在税收制度不断调整的情况下,做好税收筹划能够让服务企业占据先机,保持相对稳定的运营状态,有利于引入社会资本,从而为企业乃至整个行业发展提供充足的动力。

2“营改增”对现代服务业税收筹划的影响分析

“营改增”是我国现代服务业自改革开放以来最大的一次税务调整变化,“营改增”对现代服务业的影响主要体现为以下几个方面:(1)增值税税率提升至6%。现代服务业包括认知服务业、咨询服务业、鉴证服务业等行业,税赋税率由以往的5%营业税转变为现在的.6%增值税。(2)企业可通过进项税额抵扣降低税负。通过进项税额抵扣,可在一定程度上降低企业税负。当然,不同行业所获得的效果存在着一定差异。以咨询服务业为例,其主要流动性成本为人力资本,所涉及的项目大多数并不是经常出现税收的项目,进项税额抵扣额度相对有限;饮食行业则有所不同,可通过采购支出抵扣销项税额,其税负压力将得到很大程度缓解。(3)税负转嫁。在新税收环境下,一些企业可与上下游配套企业进行价格博弈,以劳务或产品的方式将企业税负转嫁。

3“营改增”背景下现代服务业税收筹划相关建议

3.1扩大增值税抵扣范围

对于一般纳税人而言,若服务企业能够获取的进项税额相对较少,意味着企业能够从销量税额当中抵扣的税额也会有所降低。当税率由之前的5%(营业税)提升至6%(增值税)以后,在税基不变的情况下,服务企业所要上缴的税额自然有所上升。在上述情况下,服务企业若要真正意义上从“营改增”当中获益,则需要适当扩大增值税抵扣范围。首先,服务企业可以借助存量资产折旧来促进资产更新。相关规定明确指出,存量资产无法进行进项税额抵扣,只有增量资产才能作为进项税额进行抵扣。服务企业可加快内部固定资产折旧,并适当购入新资产,以获得更大的抵扣额。其次,服务企业要加强增值税发票管理。在“营改增”环境下,增值税发票十分重要,是企业进行税额抵扣的重要凭证。在企业税务管理过程中应该给予增值税发票管理高度重视。最后,服务企业要合理筛选供应商。在条件允许的情况下,服务企业尽可能从一般纳税人供应商采购固定资产或原材料,从而获得增值税发票,扩大进项税额抵扣范围,以此来降低税负。

3.2合理应用税收政策条件

现代服务企业在税务筹划过程中,要充分利用税收政策条件,进一步提升税收筹划成效。一方面,服务企业要密切关注国家税收政策、行业政策调整方向,尽可能降低课税税率,以此来获得更大的税务筹划空间,或通过降低税基的方式来降低税负。另一方面,服务企业要与税收管理部门进行密切沟通,保持良好的交流关系,从税收管理部门视角来审视税务筹划工作,确保税收筹划与宏观方向一致,降低税收风险,为企业赢得更大的利润空间。

3.3提升财会人员专业素养

在“营改增”背景下,现代服务业税收环境较以往发生了较大的改变,对财会人员也提出了新的要求。服务企业要督促财会人员了解新知识,快速掌握“营改增”改革内容,不断提升财务技能水平,以适应新环境要求。当然,税收筹划是一项全局性的工作,除了财务部门外,还需要其他部门共同配合,才能将相关工作落到实处,让税收筹划真正意义上发挥作用。首先,企业可聘请外部专家对财会人员进行培训,系统性地讲解“营改增”相关知识以一系列影响、变化,让财会人员能够快速适应新形势变化。其次,企业应该制定一系列激励措施,并与其他先进企业进行交流,鼓励财会人员进一步深造,不断提升其专业技能。最后,企业可将税务筹划与绩效考核机制适当联系起来。对于一些在税务筹划当中做出突出贡献的员工,给予其物质奖励及精神奖励;若相关人员由于税收筹划不到位而影响到企业运营效益,则扣除部分绩效作为惩罚。通过这种方式进一步督促财会人员增强自身业务能力,激发其主观能动性与工作积极性,不断提升其岗位胜任力,促进税收筹划各项工作顺利实施。

4结语

从长远发展角度来看,“营改增”的全面实施为现代服务创造了更大的发展空间,对整个市场稳定运行具有积极的作用。对于现代服务企业而言,适应新的税收环境还需要一个过程。在这个过程中中,企业要重视税收筹划工作,通过扩大增值税抵扣范围、合理应用税收政策条件、提升财会人员专业素养等举措,增强自身适应能力。

参考文献

[1]董宗赢.浅谈“营改增”的全面实施对企业财务的影响——以生活服务业为例[J].商业经济,2018(1).

[2]张玥.浅析全面“营改增”对现代服务业的影响[J].经济师,2017(7).

[3]孙显光,李薇.“营改增”形势下现代服务业的税务筹划[J].科技与企业,2016(10).

163 评论

紫蝴蝶CYF

In the concept of low carbon economy sustainable development countermeasures of guizhou provinceYang AijunLow carbon economy is to point to in under the guidance of the concept of sustainable development, through technical innovation, system innovation, new energy development and so on many kinds of means, reduce the high carbon energy consumption coal oil, reduce carbon dioxide emissions, achieve economic and social development and ecological environment protection of common development of a new form of economic development. In the process of economic and social development, inevitably there are a lot of energy consumption and the corresponding emissions of carbon dioxide and rapid growth. Low carbon development path, is a country, region, under the framework of sustainable development to promote technology innovation, development of low carbon energy technologies, transformation of the mode of economic development and social consumption mode, the response to climate change, the basic way to coordinate economic development and protect the ecological environment, is also a country, region, the inherent requirement of sustainable development. Low carbon economy development ability will also is a reflection of a country, regional core competitiveness. Guizhou can make greater progress through sustainable development in the future, to a large extent depends on the response to the low carbon economic development in guizhou adjustment ability. Development of low-carbon economy on the one hand, want to consider climate change, reduce carbon dioxide emissions; On the other hand to increase economic output, promote economic growth. As the western underdeveloped region, guizhou province economic level is relatively low, the energy structure with coal is given priority to, still give priority to with extensive growth mode, energy resources utilization efficiency is low, and energy demand will continue to increase, low carbon economy and sustainable development face more serious challenges than the developed region. backward economic development, agriculture still is given priority to with conventional tillage, industrialization process is still in initial stage, the industrial business volume and intensity is not big, overall environmental pollution to a lesser degree, it also become the favorable conditions of developing low carbon economy in guizhou. Low carbon economy of technological innovation, is to be in the energy flow in the whole process of improving energy efficiency and reduce emissions of carbon dioxide. Strengthening technical innovation, and actively develop clean energy and renewable energy, gradually reduce the carbon and energy in the proportion of energy consumption structure, can we truly achieve low carbon energy structure. The development and utilization of renewable energy and clean energy is the key to developing and promoting low carbon development related to technology. Relatively developed regions, guizhou energy technology lag behind, both development and application of technology, also has the very big disparity compared with developed areas, the implementation of technological innovation and upgrade of industrial structure is very difficult. Developing low carbon economy, to strengthen environmental infrastructure construction, is beneficial to promote the development of tourism, and other green industries. Through the efforts of recent years, constantly enrich connotation of the ecological tourism in guizhou and continue to improve infrastructure and supporting facilities. The scenic spot area expands unceasingly. 13 province existing state-level scenic spots, eight national nature reserve, national forest park 21, 6 national geological park, ecological environment quality above an area account for 78% of the provincial land area. Tourism has become a pillar industry of economic development in guizhou, tourism revenue in GDP and the proportion of more and more is also high. Tourism for driving the development of relevant industries, solve the employment has a very important role. The natural and cultural resources in guizhou is rich and fragile, one of the most obvious is characterized by diversity, individuality and primordial, only scientific development can be sustainable use. Among them, the development of rural tourism has an obvious effect to protect cultural heritage, is also an important means of poor areas to help farmers out of poverty. Since 2005, guizhou to develop rural tourism scenic spots. There are 2660, the province has about 630000 people through the development of tourism on the rural road to get rich. Will continue to speed up the development of tourism in guizhou green industry, tourism development will gradually become the important pillar industry, built a "big tourism province, become the western tourist hot spots. 2.4 developing low carbon economy, is a key way for the implementation of sustainable development in guizhou.Low carbon economy to overcome the traditional high consumption, high emissions, high pollution economic growth pattern, is the human society after the industrial civilization and a major progress. Low carbon economy advocate clean production and green management, green consumption concept, adjust the industrial structure and regional rational layout, reduce energy consumption, promoting clean production, industrial pollution prevention and control, promote the energy technology innovation. Guizhou province should seize the opportunity to vigorously develop low-carbon economy, promote economic development speed, improve the economic benefit, promote environmental protection. Laying solid foundation for sustainable development on the one hand, on the other hand also want to continue to accelerate the development of high levels of growth rate, must not with ecological damage and even endanger people's lives and health to seek temporary development. Improve the science and technology r&d, foster low-carbon technology research and development and the innovation ability, to introduce domestic and foreign advanced scientific and technological achievements, promote enterprise independent innovation ability and international competitiveness, promote energy saving work, forming advanced energy industrial system in our province. Promote the adjustment of energy structure, improve energy conversion efficiency, improve the utilization efficiency of energy recovery. Vigorously promote renovation of backward production capacity of heavy pollution industry, will eliminate work put in place, shut, stop, control the excessive growth of energy-intensive, highly polluting industry. Vigorously implement energy conservation of key projects, we will deepen reform of the sewage and garbage treatment charges and strengthen energy conservation and emissions reduction, ecological environment protection and comprehensive utilization of resources, enhance sustainable development capability. Vigorously promote clean production, fossil energy, low carbon and clean energy development. Reduce energy consumption of the province's gross domestic, greatly reduce energy consumption and co2 emissions. Vigorously strengthen technology innovation, actively developing wind power, hydropower, solar energy, geothermal energy, nuclear energy, biomass energy and other new energy and renewable energy, gradually reduce the carbon and energy in the proportion of energy consumption structure, truly low carbon energy structure. 3.3 development of low carbon industry, and gradually establish a low-carbon economy structure.

246 评论

相关问答

  • 营改增论文知网

    随着市场经济发展速度的加快,我国税务改革为了更好的适应国际市场的要求,也进行了比较大的改革,而“营改增”是税务改革中非常重要的内容。随着“营改增”在建筑行业的推

    暖暖冬日小兔子 1人参与回答 2023-12-09
  • 营改增论文外文文献出处

    如何为自己的论文寻找到合适的研参考文献是一个艰巨的任务。互联网拥有数十亿的网页而且每天都在增加,同时拥有中文文献资源库的数据提供商也在提供相应的几千万的文献资源

    xieyouliab 3人参与回答 2023-12-11
  • 营改增对论文参考文献

    营改增后房地产开发企业增值税会计处理论文 摘要 :随着社会经济的高速发展,我国的财税体制也进行了改革,全面推行“营改增”政策,完善增值税的抵扣措施。本文以房地产

    默默茶叶 2人参与回答 2023-12-06
  • 营改增论文英文参考文献

    英文参考文献格式推荐 在社会的各个领域,大家都写过论文,肯定对各类论文都很熟悉吧,论文是对某些学术问题进行研究的手段。那么你知道一篇好的论文该怎么写吗?以下是我

    女王Z大人 2人参与回答 2023-12-05
  • 论文营改增大纲模板

    论文常被用来进行科学研究和描述科研成果的文章。它既是探讨问题进行科学研究的一种手段,又是描述科研成果进行学术交流的一种工具。论文格式封面论文常指用来进行科学研究

    门门8898 2人参与回答 2023-12-10