摘 要
在国家全面深化改革的大环境中，财税体制改革也在稳步推进。我国自2016年5
月1日起，营业税改征增值税开始在全国范围内试行，从此营业税正式退出历史舞台
“营改增”税制改革的目的在于消除营业税重复征税，是国家实施结构性减税的一项重
要措施。但是对于物业行业而言，它既是机遇也是挑战
第一部分主要介绍了本论文研究的背景、研究的意义、研究的方法和思路，通过分
析目前国内外“营改增”的研究现状，总结出了已有的研究成果和尚需进一步研究的内
容
第二部分主要介绍了“营改增”研究的重点概念及理论基础。主要通过对税制优化
理论、税收中性理论和税收价格理论等理论的论述，强调了增值税改革的重要性和必要
性
第三部分以具体物业管理公司为案例进行分析，分别介绍了“营改增”对W公司
发票管理产生的影响、“营改增”对W公司财务核算产生的影响、“营改增”对W公
司经营模式产生的影响、“营改增”对W公司税收负担产生的影响、“营改增”对W
公司税收风险产生的影响
第四部分根据第三部分所分析的有关“营改增”对W公司的影响，分别从提升增
值税专用发票管理水平、加强财务人员专业能力培训、提高账务处理和财务核算水平、
合理安排纳税筹划、严格控制税务风险、强化与税务机关的沟通与联系这六个方面给出
了具体可行的应对措施，帮助W公司更好的适应改革所带来的新变化
第五部分为研究总结和展望部分，根据前文的分析研究得出了“营改增”能够解决
物业行业重复征税的问题。但物业行业还存在人力成本大、可抵扣项目少等问题，“营
改增”的下一步改革应该给予物业企业等服务类企业更多的税收优惠政策
关键词：“营改增”；税务成本；税务分析与影响；税务管理
ABSTRACT
III
STUDY ON THE INFLUENCE AND COUNTERMEASURE OF
“TO REPLACE THE BUSINESS TAX WITH A VALUE-ADDED
TAX” ON W PROPERTY MANAGEMENT COMPANY
ABSTRACT
The reform of the fiscal and taxation system is also advancing steadily in the overall
context of the country's comprehensive deepening reform. Since May 1, 2016, to replace with
business tax, value-added tax has been introduced into China on a nationwide trial basis, and
since then business tax has officially withdrawn from the historical stage. The purpose of the
tax system reform is to eliminate the double taxation of business tax, which is an important
measure for the country to implement structural tax reduction. But for the property industry, it
is both an opportunity and a challenge.
The first part mainly introduces the background, significance , research methods and
ideas of this paper. Through the analysis of the current present research situation at home and
abroad, it summarized the existing research results and the content that need to be further
studied.
The second part mainly introduces the key concept and theoretical basis of the study of
To replace the business tax with a value-added tax , and emphasizes the importance and
necessity of the value added tax reform by discussing the theories ,including tax system
optimization theory, tax neutral theory, tax price theory and so on.
The third part takes the property management company as a case study, and introduces
the influence of “To replace the business tax with a value-added tax” on the invoice
management of W company, “To replace the business tax with a value-added tax” on the
financial accounting of W company, “To replace the business tax with a value-added tax” on
the operating mode of W company, “To replace the business tax with a value-added tax” on
the tax burden of W company, and “To replace the business tax with a value-added tax” on
the tax risk of W company.
In the fourth part, based on the analysis of the influence of the “To replace the business
tax with a value-added tax” on W company, which is mentioned in the third part, specific and
feasible measures having been put forward in the following six aspects: raising the
management level of value-added tax invoices, strengthening the training of financial。