“营改增”对高新技术制造业企业税负的影响分析——以BT股份有限公司为例

The Impact of the Reform of “Business Tax Replaced with VAT”on Taxation of the High-tech Manufacturing Enterprises,Taking BT Co. LTD as an Example

"营改增"后涉及高新技术制造业企业的税收征收出现了一系列新的变化,目的在于降低高新技术制造业企业的税负,实现全流通环节减税,经过理论测算发现,"营改增"后高新技术制造业企业增值税税负率较之前有所下降。BT股份有限公司作为一家高新技术制造业企业在"营改增"后其增值税可抵扣进项税的范围扩大,金额增加,但增幅不大,说明"营改增"的后续传导效应发挥的并不明显,要充分发挥"营改增"的减税效应,还需要完善各项税改政策,尽快促进增值税立法,规范票据管理,扩大增值税可抵扣项目的范围,努力推进业财融合,提升企业管理水平。

A series of new changes have taken place in the tax administration of high-tech manufacturing enterprises after the reform of“Business Tax Replaced with VAT”,with the purpose to reduce the tax burden of high-tech manufacturing enterprises and to reduce taxation in full circulation.By the theoretical measures,it is found that the tax burden of VAT on high-tech manufacturing enterprises was alleviated after the reform of“Business Tax Replaced with VAT”.As a high-tech manufacturing enterprise,the scope of the deductible input tax of VAT of BT Co.Ltd.has been expanded and the amount has been enlarged after the reform of“Business Tax Replaced with VAT”.However,the increased amount is not large,which indicates that the follow-up transmission effect of“Business Tax Replaced with VAT”is not obvious.To allow tax reduction effect of“Business Tax Replaced with VAT”into full play,it is advisable to improve various tax reform policies,promote VAT legislation as soon as possible,standardize bill management,expand the scope of VAT deductible projects,and strives to promote the integration of truncation and finance and improve enterprise management.