摘要
厍摘要
小学一年级阅读>the sun为减轻税负，深化专业分工，激发制造业的发展活力，促进生产性服务业与先进制造业融合，“十二五”规划中，明确提出了营改增的税制改革任务，这一改革一直延续到了“十三五”提出的深化财税体制改革总体方案。2011年，财政部和国家税务总局共同发布了营业税改增值税试点方案。财政部和国家税务总局从2012年1月1日起，决定在和制造业息息相关的交通运输领域以及现代服务业领域率先实行营改增方案。在上海开展试点。2016年5月1日起，营改增在大范围内进行推广，操作模式为从试点城市逐渐蔓延到全国，实现全行业的营改增施行。虽然营改增并不针对制造业，但由于部分制造业企业实行混业经营，营改增势必会对其所涉及的服务业或交通运输业税负产生直接影响，进而影响企业的专业分工以及产业结构，另外，与制造业相关的上下游企业的税负变化，也将对制造业企业的税负产生间接影响。相当部分的汽车制造业属于混业经营企业，既从事增值税涉税业务，又从事营改增涉税业务，既不仅包含汽车制造业务，还包含汽车设计、研发业务，运输业务等。营改增打通了增值税的抵扣链条，使企业所有环节的进项税可以扣除，这意味着企业如果将非主要业务外包出去，则可以获得更多的增值税进项税额，达到减轻税负的作用。从这一影响路径可以看出，营改增激励企业将非主要业务分离出去，通过产业分工与合作来降低整体税收负担，从而集中更多的精力发展主营业务，有利于产业专业化分工，促进企业的产业结构转型与升级。
kobo
在全面实施营改增将近四年后，企业的各类业务发生了较大的变化，产业结构出现了转型，税种税率也发生了改变，与企业经营活动相适应的纳税筹划对企业发展起着重要的作用，因此进行及时、合理的纳税筹划方案调整尤为重要。由于纳税筹划在企业财务活动中占有重要地位，企业生产经营活动的所有方面都离不开纳税筹划，制定合理的筹划方案能够减轻企业税负，为企业带来更多的流动资金，是企业稳健发展不可缺少的一环。
从大量文献回顾中可知，营改增分别从内部与外部对汽车制造企业产生了影响，外部影响为与上下游企业交易时，可抵扣进项税额增加，内部影响为促进
摘要
研究生面试自我介绍了企业的产业结构转型与升级，因此，针对汽车制造业的纳税筹划分析将主要从以上两方面入手。首先，在外部影响方面，营改增打通了全行业的抵扣链条，使部分业务可抵扣的进项税额增加，针对此部分内容，本文将基于纳税筹划的合法性与效益性原则，以减轻税收负担、实现涉税零风险、获取资金时间价值为目标，结合企业的实际业务、财务状况以及我国现有的税收优惠政策，从采购活动、固定资产投资活动、广告宣传活动三个方面，给出企业的增值税纳税筹划思路，以及相应的示例方案。其次，在内部影响方面，企业将部分非主要业务从自身分离出去，转而外包给专业的公司，将从中获得的资金分配给更需要的业务，如研发业务。这样的业务调整，促进了行业的专业化分工，也加快了
yeepay
企业的产业结构升级。针对此部分内容，本文将重点从研发活动入手，探究企业研发业务及研发费用的变化，以及这一系列变化对企业所得税的影响，从企业所得税角度对研发活动做纳税筹划。最后，本文还结合企业目前的纳税筹划现状，对固定资产折旧以及销售活动做了企业所得税的纳税筹划。live high
关键词：营改增；汽车制造业；纳税筹划
Abstract
something the lord madeAbstract
In order to reduce the tax burden, deepen the professional division of labor, stimulate the development vitality of manufacturing industry, and promote the integration of producer rvices and advanced manufacturing industry, the "12th five-year plan" clearly put forward the task of tax reform to replace business tax with value-added tax. This reform has been continued to the "13th five-year plan" to deepen the overall plan for fiscal and tax system reform. In 2011, the ministry of finance and the state administration of taxation jointly relead a pilot plan to replace business tax with value-added tax. From January 2012, the ministry of finance and the state administration of taxation decided to take the lead in replacing business tax with value-added tax (V AT) in the transportation ctor, which is cloly related to manufacturing, and the modern rvice ctor. Pilot in Shanghai. S
xintang
ince May 1, 2016, the replacement of business tax with value-added tax (V AT) has been promoted in a large scale. The operation mode is to gradually spread from pilot cities to the whole country to realize the implementation of the replacement of business tax with V AT in the whole industry. Camp to increa, although not for manufacturing, but as part of the manufacturing enterpri implements the mixed management, sales to increa is bound to the rvice industry or involved directly influence transportation tax burden, thus influence enterpri specialized division of labor and industrial structure, in addition, the upstream and downstream enterpris tax changes associated with manufacturing, will also have indirect effects on manufacturing enterpri's tax burden. A considerable part of the automobile manufacturing industry is a mixed operation enterpri, which is engaged in both value-added tax related business and tax related business of replacing business tax with value-added tax, including not only automobile manufacturing business, but also automobile design, rearch and development business and transportation business. Replacing the business tax with a value-added tax opens up the V AT deduction chain and enables enterpris to deduct input tax in all links. This means that enterpris can obtain more input V AT tax if they outsource non-major business, thus reducing the tax burden. From this influence path, it can be en that replacing
要求得到的英文business tax with V AT encourages enterpris to parate non-major business and reduce the overall tax burden through industrial division and cooperation, so as to focus more efforts on developing main business, which is conducive to the specialization of industries and the transformation and upgrading of enterpris' industrial structure. In nearly four years later, the full implementation of the camp to increa large changes have taken place in all kinds of business enterpris, industrial structure transformation, taxes have also changed, with the enterpri business activities that meet the needs of tax planning for enterpri development plays an important role, therefore be adjusted timely, reasonable tax planning scheme is particularly important. Since tax planning plays an important role in the financial activities of enterpris, all aspects of enterpris' production and operation activities are inparable from tax planning. The introduction of a reasonable planning plan can reduce the tax burden of enterpris, bring more working capital to enterpris, and promote the development of enterpris. Is the enterpri steady development indispensable one link. From a large number of literature review, the camp to increa respectively from the internal and external has influence on the automobile manufacturing enterpris, external influence to deal with upstream and downstream enterpris, increa the input tax deductible, internal influence to promote the enterpri transformation and upgrade of industrial structure, as a result, tax analysis of the auto industry will mainly from the two aspects of the above.
First, in terms of external influence, the camp to get through the deduction of the whole industry chain, increa the deductible V AT on purcha of the business, for this part, the paper will be bad on the legitimacy of tax planning and efficiency principle, in order to reduce the tax burden, tax related zero risk, for the time value of money as the goal, combined with the actual business of enterpris, financial situation and the existing preferential tax policies in our country, from the procurement activities, fixed ast investment activities, advertising campaign, give enterpri V AT tax planning ideas, and the corresponding example. Second, in terms of internal influence, companies parate some of their non-primary business from themlves and outsource to professional companies, allocating the funds obtained from them to more needed
business, such as rearch and development. Such business adjustment has promoted the specialized division of labor in the industry and accelerated the upgrading of the industrial structure of enterpris. In view of this part, this paper will focus on rearch and development activities, explore the changes in enterpri rearch and development business and rearch and development costs, as well as the impact of the changes on corporate income tax, and make tax planning for rearch and development activities from the perspective of corporate income tax. Finally, this paper also combined with the current status of enterpri tax planning, the depreciation of fixed asts and sales activities for the enterpri income tax planning.
Key words: BT to V AT;Automobile Industry; Tax Planning
