营改增对中小企业影响分析——以邮政公司为例.docxVIP

营改增对中小企业的影响分析  PAGE \* MERGEFORMAT IV 营改增对中小企业的影响分析 ——以xx邮政xx分公司为例 摘 要 营业税改为增值税,对国民经济有重大影响,与社会各界密切相关,它不仅可以大大缓解就业压力,并在我国有着重要的地位和作用。2013年12月4日,国务院常务会议决定从2014年1月1日开始,铁路运输和邮政服务规划于“营改增”试点。试点扩围反映了“营改增”是“循序渐进”“有序”的发展，并在我国主要行业渗透。2016年4月10日国务院总理李克强主持召开国务院常务会议，会议决定进一步扩大“营改增”试点，一是扩大地区试点，自今年8月1日起，将交通运输业和部分现代服务业“营改增”试点在全国范围内推开，适当扩大部分现代服务业范围，将广播影视作品的制作、播映、发行等纳入试点。二是扩大行业试点，择机将铁路运输和邮电通信等行业纳入“营改增”试点。据分析，“营改增”在地区方面扩大试点将有利于解决因局部地区试点导致的政策差异和税收征管风险等问题;而在行业方面扩大试点将有利于更全面地总结经验，为服务行业更大范围地纳入征收增值税做好准备。因此,基于邮政行业的特点以及各种影响因素的基础上，结合中国邮政xx分公司生产经营的实际情况分析增值税税收,主要分析了金融方面的“营改增”对邮政行业的影响,并通过邮政行业的负面影响的分析可能出现的影响,提出了可行的对策,如加强税收筹划,通过提供员工培训,塑造高素质人才队伍,以避免税率的给企业带来的负面影响。 关键词：营改增邮政业xx分公司影响 An Analysis of the Impacts of Business Reform on Small and Medium - sized Enterprises ——A Case Study of Shaanxi Post Yanan Branch Major: Financial Management Student: Xionglu Supervisor: Chizhaonian Abstract BT to VAT for the national economy has a significant impact, and is closely related to all kinds of businesses in our society. It not only can greatly ease the pressure on employment, but also has a very important position and role in our country. On December 4, 2013, the State Council executive meeting decided that, from January 1, 2014, rail transport and postal services will be included in Camp changed by pilot, which reflects the BT to VAT being developing and permeating gradually and orderly in Chinas major industries. Therefore, based on analysis of various operating characteristics affecting the postal industry as well as the amount of effects affecting VAT, this paper analyzes the impact of BT to VAT on the financial aspects of the postal sector, combined with actual production and operation of China Post Yanan Branch. Moreover, by analyzing the negative impact of BT to VAT to the postal sector, this paper presents the feasibility of countermeasures, such as strengthening tax planning, creating high-quality personnel through the provision of staff training, and avoidin