讨论“营改增”试点过程中的问题及对策(A公司为例).doc

摘要:所谓营改增，是营业税改征增值税的简称，即将原属于营业税征收范围的项目改成增值税范围的项目。营改增的改革是继2009年增值税转型改革后的又一次重要的结构性税制改革，意义重大。营改增是具有针对性的一次改革，主要是对原来征收营业税的部分服务业，包括交通运输业及部分现代服务业进行的改革，目的是减少营业税重复征税，使市场细化和分工协作不受税制影响，并降低企业税收成本，增强企业发展能力，优化投资、消费和出口结构，促进国民经济健康协调发展。

　　　本文以安徽省郎溪县顺康运输服务有限公司为研究对象，通过对企业营改增前后的财务现状进行定量分析和定性分析，发现在营改增试点过程中存在企业税负增加、利润减少、会计核算及定价难度增加等相关问题，其原因主要包含部分支出无法取得增值税专用发票、会计核算程序增加等。针对这些问题，提出了通过合理确定合作对象、合理控制成本费用、建立健全会计核算制度并加强人员培训及合理定制价格等的相关措施，促使该公司能够更好的适应营改增政策。

关键词 营改增；运输业；对策

Abstract:“Business Tax Reform to Levy Added-value Vat” means to change the objects belonging to business tax levied scope to that belonging to added-value tax scope. The reform is another important structural tax reform after the vat transition reform in 2009, and it is of great importance. “Business Tax Reform to Levy Added-value Vat” is a targeted reform for some service industries including transportation industry and some modern service industries which levy business tax before. It aims to reduce repeated levy of business tax, make the market segmentation and farm-out uninfluenced, reduce the tax cost of enterprises, enhance the developmental ability, optimize the structure of investment, consumption and exportation, and facilitate the healthy and coordinated development of national economy.

　　　This thesis takes Langxi County Shun Kang transport service Company in Anhui province as the research object, through quantitative analysis and qualitative analysis of enterprise financial situation before and after Business Tax Reform to Levy Added-value Vat. We find that the reform results in so mach problems, such as increasing the company tax, reducing the profit. Also, it increases the degree of difficulty in accounting and pricing problems. The main reasons including part of the expenditure can not obtain special VAT invoice, accounting procedures increase. According to these problems, we put forward some measures to solving the problems, such as reasonable cooperation object, controlling cost, establishing a sound accounting system, strengthening the personnel training and reasonable customized price and so on. After adapted these measures, this company will have a great development.

Keywords   Business Tax Reform to VAT   Transportation service   Strategies

　　　本文以顺康公司为例，结合营业税和增值税的相关理论，对顺康公司营改增前后进行分析，找出试点过程中存在的问题，提出相应的解决对策。全文包括四个部分：

　　　第一部分绪论，包括论文研究背景、研究目的与意义、研究方法与框架结构。

　　　第二部分营改增的相关理论，主要对营业税的特点、增值税的特点及优势、营改增的含义及相关变化几个方面阐述。

　　　第三部分具体分析顺康公司，研究营改增前后的变化，指出营改增后公司出现的问题及原因。

第四部分结合顺康公司的具体状况，采取一对一的方式研究，并提出相关的解决方案。