“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。此项改革将会降低交通运输业和服务业的行业税负,促

进交通运输业和服务业的发展,有利于产业结构的优化与升级,从而实现经济发展方

式转变的战咯目标。2013年5月27円,财政部和国家税务总局联合印发《关于在全

国幵展交通运输业和部分现代服务业改征增值税试点税收政策的通知》,进一步明确

了今年8月1 FI起在全国范围内开展交通运输业和部分现代服务业营业税改征增值税

试点的相关税收政策。

本文首先对增值税、营业税、“营改增”的理论依据以及前人的有关研究成果进行

介绍,随后深入介绍了我国“营改增”的背景及内容,然后分析了 “营改增”对信息

技术服务业的影响,最后选取了 DF国信科技股份有限公司,通过该公司的财务数据

及其他资料量化分析了“营改增”对企业税负、固定资产投资成本、服务成本、利润、

现金流、财务比率等方面的影响,并在此基础上对信息技术服务企业如何更好地应对

“营改增”提出建议。

关键词:营改增信息技术服务业税负影响

Abstract

The replacement of business tax by valued-added tax is an important measure taken in

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the reform of taxation during the “12 Five-Year Plan,,,and is also a major reform of tax

system after the transformation-oriented reform of value-added tax. The essence is to

enlarge the range of levying value-added tax and to bring the industries originally paying

business tax under the range of levying valued-added. This reform is to reduce the tax

burden for both the transportation industry and the service industry, promote the

development of both the transportation industry and the service industry, it also will

contribute to the optimization and upgrading of the industrial structures, thus realizing the

strategic objectives of changing the mode of economic development. On May.27, 2013,

Ministry of Finance and State Administration of Taxation jointly issued The Notice of

Taxation Policy about Pilot of Levying Value-added Tax in the Transportation Industry and

Part of Modern Service Industry, clearly defined that, from the very beginning of Aug.l,

2013,our country would carry on the pilot practice of levying value-added tax in stead of

business tax both in transportation industry and part of modern service industry in the

nationwide.

The thesis, firstly, introduces, on one hand, the theories about value-added tax,

business tax and replacement of business tax by value-added tax, and on the other hand,

the research results made before. Secondly, it introduces the background and the measures

of the replacement of business tax by value-added tax in our country. Thirdly, it analyses

the influences of replacement of business tax by value-added tax on the information and

technology service industry. In the end, it chooses a technology co.ltd as an example, and

based on its financial database, it analyses quantitatively the influences of replacement of

business tax by value-added tax on such aspects as the industry's tax burden, the cost of

investment in fixed assets, service cost, profit, cash flow, financial ratio, and so on. In

addition, the thesis puts forward some constructive suggestions on, for an industry, how to

make better use of the policy of replacement of business tax by value-added tax.

Key Words: replacement of business tax by value-added tax, information and

technology service, tax burden, effect