学年论文：浅议营业税改增值税详解.doc

浅议营业税改增值税 摘 要：本文首先介绍增值税的发展以及两次我国重大的增值税转型，从而分析得出营业税改增值税的背景以及实施的必然趋势。在上海等地方的试点，营业税改增值税也存在一定的问题及缺陷，使得国家税务机关对营业税改增值税进行完善，最后促进经济发展。 关键字:营业税改增值税；营业税；增值税Abstract: This paper first introduces the development of value-added tax and two of Chinas major transformation of value-added tax, business tax to the inevitable trend which analyses the background and the implementation of value-added tax. In Shanghai and other parts of the pilot, the business tax on the value added tax also has the certain problem and the flaw, the national tax authorities of the business tax on the value added tax perfect, fin