消费税改革对烟草企业的影响

目录

消费税改革对烟草企业的影响 (1)

摘要 (1)

关键词：消费税；改革；影响；建议 (2)

引言 (4)

1、消费税的基本概念 (5)

1.1消费税的概念 (5)

1.2消费税改革历史 (5)

1.3消费税的征收范围 (5)

1.4消费税的征收税率 (5)

1.5消费税的计税方法 (5)

1.6消费税的征收目的 (6)

2、烟草消费税的特点 (6)

2.1烟草消费税征收范围 (6)

2.2烟草消费税征收环节 (6)

2.3烟草消费税的征收税率 (6)

2.4烟草消费税的征收方式 (7)

3、烟草消费税改革 (7)

3.1烟草消费税的改革进程 (7)

3.2烟草消费税的现状 (8)

4、消费税改革对烟草企业的影响 (9)

4.1公司简介 (9)

表4.1 利润表 (10)

4.3消费税改革对企业的影响 (10)

4.3.1价格上涨可能导致需求下降，加大卷烟营销的难度 (10)

4.3.2增加企业税收负担 (11)

4.3.3减少企业利润的实现 (12)

4.3.4影响企业的投资和筹资活动 (13)

5、应对消费税改革的措施 (13)

5.1突出公司产品营销地位 (13)

5.2加强烟草生产企业与批发企业以及零售商之间的联系 (14)

5.3控制和降低企业的运营成本 (14)

5.4构建适合现阶段烟草企业的财务管理目标 (14)

5.5及时发现和处理财务管理中存在的问题 (15)

6.结语 (17)

消费税改革对烟草企业的影响

摘要

2009年5月以后，我国的卷烟消费税一直未曾做过调整，但是为了更好的控制烟草消费，减少烟民，财政部、国家税务总局8日共同宣布，从2015年5

月10日以后，我国的卷烟批发环节的从价税率由5%上涨到11%，并且加征0.005元/支的从量税。纳税人如果有同时经营卷烟批发和零售业务的，应该分开核算批发环节和零售环节的销售数量和销售额；没有分开核算的，依照全部销售数量和销售额计征批发环节的消费税。[4]卷烟消费税政策一旦调整，那么烟草行业必然会受到影响。

本文首先对消费税做一个简单的介绍，对消费税的一些基本概念做一些介绍，然后介绍烟草消费税的一些特点，烟草消费税的特殊性，接着说明烟草消费税的改革进程和现状，然后就烟草消费税变化前后对烟草企业的影响作出说明，最后为烟草企业为应对烟草消费税的改革和今后的发展提出有效的对策建议。研究发现，烟草消费税改革后对我国烟草企业的销售，税负，利润以及企业的投资和筹资等都有极大的影响，烟草企业应该作出相应的对策进行应对这些不利影响。

关键词：消费税；改革；影响；建议

The influence of consumption tax reform of tobacco

enterprise

ABSTRACT

On May 10, 2015, cigarette consumption tax in our country will have to rise, this is from May 2009 to tobacco consumption tax in our country after six years of adjustment to adjust again. Adjust the content of cigarettes wholesale link AD valorem tax rate changed from 5% to 11%, and specific duties were imposed on the 0.005 yuan/branch. Taxpayers engaged in cigarettes wholesale and retail business, if any, shall be accounted for separately link of wholesale and retail sales quantity and sales; Had not been accounted for separately, according to all the sales quantity and consumption tax in the link of duty wholesale sales. Cigarette excise tax policy of every adjustment of the tobacco industry have a significant impact.

Firstly, in this paper, the consumption tax to do a simple introduction , some basic concepts to introduce some of the consumption tax, and then introduces some characteristics of tobacco consumption tax,the particularity of tobacco consumption tax,then introduce that tobacco consumption tax reform process and status quo as well as tobacco consumption tax changes before and after the influence on the tobacco industry, finally for tobacco enterprises to cope with the tobacco consumption tax reform and puts forward effective countermeasures for future development. Studies have found that it is have a huge impact for sales, tax, profits and enterprise's investment and financing after the tobacco consumption tax reform, the tobacco enterprises should make corresponding countermeasures to deal with these adverse effects.

Keywords: Tobacco consumption tax ,Reform，Influence，Suggestions