“营改增”对鉴证咨询服务业的影响分析

论文总字数：26514字

摘 要

鉴证咨询服务业是现代服务业的一个重要分支，通过为各个企业提供服务，促进企业管理和运营水平的提升，以及各项经济活动的规范开展。鉴证咨询服务业的发展有利于为各个市场提供一个更加公平、健康的市场环境。但是，我国鉴证咨询服务业的发展在一定程度上受到了税收政策方面的制约，给鉴证咨询行业提供一个有利的税收环境势在必行。2012年，营业税改征增值税（简称“营改增”）的试点活动在上海拉开了序幕，鉴证咨询服务业也被纳入到试点的范围，2013年8月1日，营业税改征增值税的范围扩大到了全国。“营改增”的全面推广，是我国在结构性减税这一背景下进行的，鉴证咨询服务业也希望通过此次改革来实现自身流转税负的减少。面对这一重大改革，不管是＂营改增＂试点纳税人还是原有增值税纳税人都将会因为税收政策的改变而受到不同程度的影响，一些试点地区的运行情况表明了此次税收政策改革对加速第三产业尤其是服务业这一行业的发展具有重大意义，一定程度上促进了结构性减税政策调整，优化了经济结构，促进了经济发展方式转变。但是根据实际的试点情况，此次改革并不是对所有试点地区都是有利的。因此，要明确“营改增”政策对于鉴证咨询服务企业会产生什么样的影响，以及如何解决造成的这些影响是非常必要的。

本文首先简单介绍了文章的研究思路、方法和目标；文章第二部分结合国内外文献，就增值税的课征范围和税率设计的中外观点进行了汇总，第三部分，介绍了＂营改增＂的出台背景，分析了税改的必要性，同时对＂营改增＂试点运行进程进行简述。第四部分，分析了鉴证咨询服务行业的发展现状和鉴证服务行业的相关“营改增”政策。第五部分从实践层面对鉴证咨询服务业＂营改増＂运行现状进行分析，首先以HT公司为案例，详细研究了此次税改对于鉴证咨询服务业税收方面的影响，进而取得多家企业税改前后的相关数据。文章的第六部分结论部分对全文进行总结，并指出不足之处及后续硏究方向，并且根据实际与前文的研究结论，从不同角度提出了＂营改增＂后鉴证咨询服务业的应对措施。

关键词：“营改增”；鉴证咨询服务业；税收；政策

An Analysis of the Influence of "Battalion Reform" on the Forensic Consulting Service

Abstract

The forensic advisory service industry is an important branch of the modern service industry, through the provision of services for various enterprises, to promote business management and operational level of the upgrade, as well as the norms of economic activities carried out. The development of forensic advisory services is conducive to providing a more equitable and healthy market environment for each market. However, the development of China"s forensic consulting service industry to a certain extent by the tax policy constraints, to the forensic consulting industry to provide a favorable tax environment is imperative. In 2012, the business tax levied on value-added tax (referred to as "battalion") pilot activities in Shanghai kicked off, forensic advisory services industry has also been included in the scope of the pilot, August 1, 2013, business tax levy VAT The scope of the expansion to the country. "Camp to increase" the overall promotion of China"s structural tax cuts in the context of the audit advisory services industry also hope that through this reform to achieve their own turnover tax reduction.In the face of this major reform, whether it is "camp change" pilot taxpayers or the original value-added taxpayers will be due to changes in tax policy affected by varying degrees, some pilot areas of the operation shows that the tax Policy reform is of great significance to accelerate the development of the tertiary industry, especially the service industry, to a certain extent, to promote the structural tax reduction policy adjustment, optimize the economic structure and promote the economic development mode change. However, according to the actual pilot situation, the reform is not for all the pilot areas are beneficial. Therefore, it is necessary to clarify the impact of the "increase" policy on the advisory services, and how to address these impacts.

The second part of this paper combines the domestic and foreign literatures, summarizes the viewpoints of the VAT levying scope and the tax rate design. In the third part, the author introduces the concept, The author analyzes the necessity of the tax reform, and briefly describes the process of the pilot reform. The fourth part analyzes the current situation of forensic consulting service industry and the relevant policy of "business change" in forensic service industry. The fifth part analyzes the status quo of the operation of "assurance" in the forensic consulting service industry. First of all, the case of XX Company is studied, and the impact of the tax reform on the taxation of forensic consulting service industry is studied in detail. Through the empirical analysis, this paper constructs a tax policy model suitable for the development of the forensic advisory service industry. The conclusion part of the sixth part of the article summarizes the full text and points out the shortcomings and follow-up research direction, and according to the actual and previous research conclusions, from different angles put forward the "business change" after the certification consulting service industry response measures .

Keywords: "Business Reform"; Forensic Advisory Services;Taxation; Policy

目 录

摘 要 I

Abstract II

第一章 绪 论 5

1.1 问题的提出 5

1.2 本文研究的主要内容、目标与方法 5

1.2.1 主要内容 5

1.2.2 研究目标 5

1.2.3研究方法 5

第二章 文献综述 7

2.1 国外文献综述 7

2.2 国内文献综述 7

第三章 “营改增”的背景及进程简述 9

3.1 “营改增”出台的背景 9

3.2 “营改增”的必要性 9

3.3 “营改增”的进程简述 10

第四章 鉴证咨询服务业的现状分析及相关“营改增”政策 11

4.1 我国鉴证咨询服务业的现状分析 11

4.2 鉴证咨询服务业“营改增”政策 11

第五章 鉴证服务业“营改增”案例分析 12

5.1 HT公司基本运营情况 12

5.2 “营改增”对HT公司的税收影响分析 13

5.2.1 税收影响测算方法 13

5.2.2 HT公司所适用的税收政策内容 13

5.2.3 “营改增”对HT公司流转税费负担的影响分析 13

5.2.4 “营改增”对HT公司所得税收负担的影响分析 15

5.2.5 “营改增”对HT公司总体税收负担的影响分析 16

5.3 HT公司“营改增”后税负变动的原因分析 17

5.3.1 会计核算变化，税率提高 17

5.3.2 可抵扣进项税额不足 17

5.3.3 现实中价格因素的影响 18

第六章 结论 19

6.1 相关建议 19

6.1.1 选择纳税人身份 19

6.1.2 重视专用发票的管理与供应商的选择 19

6.1.3 合理选择供应商纳税人身份 20

6.1.4科学合理进行节税筹划，降低筹划风险 20

6.1.5 关注并有效申请当地财政政策扶持 21

6.2 结论 21

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