营改增政策下辽河油田税收筹划研究

　　摘 要

　　2012 年以来，中央为了继续深入推行 08 年提出的“保增长，扩内需，调结构，惠民生”的政策，结合了“十二五”社会的发展情况和经济状况，提出了“营改增”政策。实行“营改增”改革，使商品和劳务的征税制度实现了一体化，简化了税制结构，避免了重复征税，降低了纳税成本，也就能实现相对的税收公平。“营改增”试点改革实施至今已有两年，但仍备受关注。当前，我国正处于调整经济结构完善税制的过渡阶段，“营改增”改革对我国调整产业结构具有多方面的促进意义。这一举措的实行对建立健全我国现行的税收制度，加速经济结构的调整和现代服务业的发展具有十分重要的意义。本文通过对辽河油田下设的石油勘探公司、油田分公司、矿区服务公司相关的交通运输行业、装卸搬运服务、研发及技术服务、信息技术服务、工程勘察勘探服务、公共交通服务、矿区物业服务、有形动产经营性租赁业务、石油仓储业务、鉴证咨询服务和勘测设计业务税负变化对油田的影响有针对性的提出了几点个人的税收筹划意见，并对“营改增”的意义以及“营改增”对辽河油田的意义及影响做了进一步的分析。希望通过税收筹工作给企业带来一定的经济利益。

　　自“营改增”试点以来，社会各行各业都在密切关注“营改增”带来的变化和影响，认为这一举措对建立健全我国现行的税收制度，加速经济结构的调整和现代服务业的发展具有十分重要的意义。本文中首先介绍了：本文的研究背景及意义，并对“营改增”政策内容做了简要介绍，分析了“营改增”带来的重大经济意义。由于从发展趋势上可以看出，“营改增”的范围势必会继续扩大，油气田企业涉及的“营改增”项目也将越来越多。所以，深入的分析“营改增”后给油气田企业带来的税负影响是迫在眉睫的，因此本文以辽河油田的经济业务为例，通过对各个二级单位中“营改增”影响较大的业务，如辽河油田的业务中涉及的交通运输业中的陆路运输；部分现代服务业中的研发服务、技术服务、鉴证咨询服务、有形动产租赁、物流辅助服务和信息技术服务等。具体的分析在试点行业营业税改征增值税推广实施后对辽河油田税负的影响。

　　而后则从油气田企业涉及到的越来越多税种、支出越来越大所带来的压力的角度出发，以“营改增”后油气田企业相关业务税负的影响分析为依据，对辽河油田各个二级单位涉及到“营改增”的业务做了一一的税收筹划分析，并对辽河油田的企业所得税做了税收筹划分析，从而总结出辽河油田总体的税收筹划方法。希望能够通过这几点个人浅显的税收筹划分析，为辽河油田乃至整个油气田企业尽一份绵薄之力。

　　就“营改增”给辽河油田带来的影响来看，对辽河油田税负进行分析具有十分重要的意义。作为新时期新背景下的国有特大型企业，应致力于提高自身的企业竞争能力，随着税制改革的变化不断分析“营改增”给企业带来的影响，致力于经营方式的改进和税制改革的应变能力、致力于企业财务管理制度和税制改革的相适应性、致力于企业税收机制的健全和优化，对企业财务管理制度的不断完善、更新，审时度势，促进辽河油田“营改增”业务的完善，才能更好的适应增值税制度改革之后给辽河油田带来的外部制度压力，从而提高辽河油田的市场化意识和适应能力，使辽河油田的前景更加美好。

　　关键词：

　　营改增，税负，影响，税收筹划

　　Abstract

　　Since 2012, the central to continue in-depth implementation of 08 years of the"capital growth, expand domestic demand, adjust the structure, improve people'slivelihood" policy, "combined with the development situation and the economicsituation in the 12th Five Year Plan" of the society, put forward "to replace businesstax with value-added tax" policy. The implementation of "to replace business tax withvalue-added tax" reform, the goods and services tax system to achieve integration,simplify the tax structure, avoiding the repeated tax, reduce the tax cost, but also canrealize the relative fairness of taxation. "To replace business tax with value-addedtax" pilot reform has been implemented for two years, but still attracted a lot ofattention. At present, our country is in the transition period of economic structureadjustment to perfect the tax system, "to replace business tax with value-added tax"reform has many aspects to promote the significance to the adjustment of industrialstructure in china. The move to establish and perfect the implementation of ourcurrent tax system, have very important sense to accelerate the adjustment ofeconomic structure and the development of modern service industry. This articlethrough to the Liaohe oil field under the Oil Exploration Co, Oilfield BranchCompany of Service Corporation, the mining area related to transportation industry,handling service, research and development and technical services, informationtechnology services, engineering survey and exploration services, public transportservices, mining property services, tangible movable property operating leasebusiness, oil storage business, verification consulting services and survey design ofbusiness tax change on oil effect put forward some personal opinions on the taxplanning, and "to replace business tax with value-added tax" meaning and "to replacebusiness tax with value-added tax" of the Liaohe oil field significance and influenceto do further analysis. Hope that through the tax planning work to bring certaineconomic benefits to the enterprise.

　　Since the "pilot to replace business tax with value-added tax" since, the societyin all walks of life to pay close attention to "change and influence to replace businesstax with value-added tax" brings, believe that the move to establish and improve ourcurrent tax system, have very important sense to accelerate the adjustment ofeconomic structure and the development of modern service industry. This paper firstintroduces the research background and significance of this paper, and "to replacebusiness tax with value-added tax" policy content was briefly introduced, analyzedthe "to replace business tax with value-added tax" brought great economicsignificance. As can be seen from the trend of development, "the range to replacebusiness tax with value-added tax" will continue to expand, oil and gas fieldenterprises involved in the "to replace business tax with value-added tax" project willbe more and more. Therefore, the thorough analysis "to replace business tax withvalue-added tax" to the oil and gas enterprises bring tax impact is imminent, so thispaper takes Liaohe oil field economic business as an example, through the variousclass two units "to replace business tax with value-added tax" influence operations,such as transport involved in business in Liaohe Oilfield road transport; part of themodern service industry R & D services, technical services, verification consultingservice, tangible movable property leasing, logistics support services and informationtechnology services, etc.. Effect of concrete analysis in the pilot industry business taxVAT promotion after the implementation of the Liaohe Oilfield tax.

　　And then more and more taxes, spending from oil and gas enterprises involvedmore and more high pressure caused by the angle, in order to "influence to replacebusiness tax with value-added tax" oil gas field enterprise related business taxanalysis as the basis of Liaohe oil field, each class two units involved in "to replacebusiness tax with value-added tax" business planning analysis one one of the revenue,and the Liaohe oil field enterprise income tax to do the analysis of tax planning, andto summarize the overall tax planning methods in Liaohe oilfield. Hope that throughthis a few plain personal tax planning analysis, strength of the meager strength for theenterprise and even the entire oil gas field in Liaohe oil field.

　　"The influence to replace business tax with value-added tax" bring in Liaohe oilfield, has the very vital significance analysis of tax burden of Liaohe oilfield. As alarge state-owned enterprises in new period new background, should strive toimprove their competitive ability of the enterprise, with the change of tax systemreform continuously "impact analysis to replace business tax with value-added tax"brings to the enterprise, improve and optimize is committed to operating theimprovement and the reform of the tax system of the strain capacity, is committed toenterprise financial management system and taxation system reform adaptability,committed to corporate tax mechanism, continuous improvement, for the enterprisefinancial management system update, size up the situation, promote the Liaohe oilfield "to replace business tax with value-added tax" business improvement, to betteradapt to the external pressure on the system reform of the value-added tax system tobring after Liaohe Oilfield, so as to enhance the market consciousness of LiaoheOilfield and the ability to adapt, the better prospects of Liaohe oilfield.

　　Keywords:the camp to increase the tax effect of tax planning

    目 录

　　摘 要

　　第 1 章 绪论

　　1.1 研究的背景

　　1.2 研究的意义

　　1.3 研究思路与内容框架

　　第 2 章 “营改增”对辽河油田的影响

　　2.1 辽河油田实施推行“营改增”

　　2.2 “营改增”试点行业对辽河油田的影响

　　2.3 “营改增”在辽河油田全面推行的影响

　　第 3 章 对辽河油田“营改增”业务税负影响的分析

　　3.1 对石油勘探公司“营改增”业务税负影响的分析

　　3.2 对油田分公司“营改增”业务税负影响的分析

　　3.3 对矿区服务公司的“营改增”业务税负影响的分析

　　第 4 章 “营改增”后对辽河油田的税收筹划

　　4.1 针对“营改增”后辽河油田的影响所做的税收筹划

　　4.2 “营改增”后对辽河油田企业所得税的税收筹划

　　4.3 辽河油田整体的税收筹划

　　结 论

　　参考文献

　　致 谢