摘要：“营改增”是“十二五”时期财税体制改革的一项重要内容，是继增值税转型改革 之后的又一次重大税制改革，其实质就是扩大增值税征收范围，把原缴纳营业税的行业纳 入到增值税征收范围。营业税重复征税问题在餐饮行业中广泛存在，随着餐饮行业的不断 转型升级，营业税本身的税制缺陷给餐饮业的发展带来了阻力。本文以营改增”和餐饮业 分析为两个主要切入点，对餐饮行业发展背景进行阐述，并介绍全国实行“营改增”的大 体情况，同时运用案例分析“营改增”对餐饮行业税负和盈利能力的影响以及应采取的对 策。85828

毕业论文关键词：营改增，餐饮行业，税负，盈利水平，小南国

Abstract:The Change from Business Tax to Value-Added Tax is an important policy in 12th Five-Year Plan,which is another significant tax reform after value-added tax reform。Its essence is to expand the scope of VAT collection,which brings the industry to pay business tax into the scope of VAT levied。The problem of double taxation of business tax exists widely in the service industry of our country。With the continuous transformation and upgrading of  catering industry,the deficiency of the tax system of business tax brings the resistance to the development of catering industry。 Taking the policy of the Change from Business Tax to Value-Added Tax and catering industry analysis as a base,the paper states the background of the development of catering industry and introduce the Change from Business Tax to Value-Added Tax。 Meanwhile,the paper describes the influence of tax and profit ability of catering service industry after changing business tax to added-value tax and put forward corresponding countermeasures。

Keywords:the Change from Business Tax to Value-Added Tax,catering industry,tax bearing, profitability,Xiao Nan Guo

目录

1 引言 3

2 营业税与增值税相关理论 3

2。1 营业税基本理论 3

2。2 增值税基本理论 4

2。3 营业税与增值税对比 4

2。4 小南国餐饮企业的基本情况 5

3 “营改增”对小南国餐饮企业税负的影响 5

3。1 “营改增”后，税种税率发生变化 6

3。2“营改增”前后，实缴的营业税与增值税对比 6

3。3 “营改增”前后，实缴的附加税对比 6

3。4 “营改增”后，可扣除的流转税减少 7

3。5 “营改增”使小南国餐饮企业整体税负下降 7

4 “营改增”对小南国餐饮企业盈利的影响 7

4。1“营改增”前后，企业净利润对比 8

4。2 “营改增”前后，营业利润率对比 8

4。3 “营改增”前后，销售净利率对比 9

4。4 “营改增”前后，成本费用利润率对比 9

4。5 “营改增”使小南国餐饮企业盈利水平提升 10

5 餐饮企业积极应对“营改增”应采取的策略 10

5。1 优化采购方式，改变采购渠道