营业税转增值税对服务类企业的影响及对策研究毕业论文.docVIP

摘要 2011年11月16日我国的财政部与税务总局联合颁发了《营业税改增值税试点方案》,以上海市为营业税改增值税的试点地区,在交通运输、建筑、信息技术、技术服务、物流辅助、文化创意及鉴证咨询等行业率先试行营业税改增值税。2012年,营业税改增值税试点范围逐渐扩展至北京、天津、浙江、江苏、湖北、福建、安徽、厦门、广东、深圳等省市,对于我国税制改革具有重要意义和深远影响,本文仅就相关问题进行探究。在我国社会经济持续高速发展的背景下,加快税制改革的步伐具有重要的意义和作用。针对国内现行税收制度中存在的弊端与问题,我国先后在上海、北京、天津、浙江、广东等省市开展营业税改增值税,目前主要涉及到交通运输业及部分现代服务业。改革以前增值税的税率主要分为17%、13%两档,改革后新增的低税率为11%、6%两档,其中11%的税率主要适用于交通运输业,而6%的税率则适用于信息技术、技术服务、物流辅助、文化创意及鉴证咨询等现代服务业。通过多种税制改革措施的落实,使得我国的税收制度更为规范、科学、合理,而且更加有利于试点地区企业的发展。 关键词: 营业税改增值税 试点 国际物流 影响 对策 服务业 Abstract In November 16, 2011, Chinas Ministry of Finance and the State Administration of Taxation jointly issued a pilot program business tax, value-added tax, in Shanghai City, a pilot area for business tax to value added tax, in transportation, construction, information technology, technical services, logistics support, cultural creativity and authentication consultation industry took the lead pilot business tax vat. In 2012, business tax VAT pilot scope gradually expanded to Beijing, Tianjin, Zhejiang, Jiangsu, Hubei, Fujian, Anhui, Xiamen, Guangdong, Shenzhen and other provinces and cities, it is important and far-reaching impact on Chinas tax system reform, this paper only on issues related to explore. In the sustained and rapid development of Chinas social and economic background, and is of great significance to speed up the pace of reform of the tax system. Aiming at the drawbacks and problems existing in the tax system in China, China has to carry out the business tax on the value added tax in Shanghai, Beijing, Zhejiang, Tianjin, Guangdong and other provinces and cities, mainly relates to the transportation industry and part of modern service industry. Before the reform of value-added tax rate is mainly divided into 17%, 13%, two, after the reform of the new low tax rate of 11%, 6%, two, 11% tax rate is mainly applicable to the transportation industry, and the 6% tax rate applies to information technology, technical services, logistics support, cultu