无锡太湖学院11秦佳慧学业作弊.docVIP

编号 无锡太湖学院 毕业设计（论文） 题目： 商学院 经管 系 会计学 专业 学 号： 1151091 学生姓名： 秦佳慧 指导教师： 苏忻（职称：讲师） 二〇一五年月 摘要 从2012年开始，在涉及交通运输和一些提供现代服务的行业中，我国展开了“营改增”的试点工作，首当其冲的便是物流行业。对于物流企业，“营改增”意在规范完善其税收模式的同时，也必不可免地会给这些企业造成一定的不利影响，作为一种具有广阔市场前景的企业，物流企业在“营改增”的过程中是否能够抓住机遇，提升市场竞争力，同时面对不利影响又可以做到有效规避，这对物流企业的未来发展起着重要的作用。本文从现实出发，针对“营改增”的改革对物流企业产生的各种影响进行细致的研究，并以此对物流企业的发展提出自己的建议和对策。 首先，本文对研究背景、目的、研究的内容和方法以及现阶段国内外的研究成果进行了系统的阐释说明。论文从增值税与营业税二者之间的异同点以及相互关系入手，同时还对物流行业现在的发展状况以及特点进行了概括表述。此外，本文还对“营改增”对物流企业的好与坏两方面进行了分析，其中以F公司为例侧重分析不利影响这一方面。本文对F公司一连串的公司数据表格进行了仔细分析，通过观察“营改增”前后的应纳税额变化并总结变化的原因，来归纳说明“营改增”给物流企业造成的种种影响，针对这些影响中的不利因素，文章接着提出了相应的建议及对策。最后对文章进行了系统的总结并得出结论。 关键词：增值税；营业税；“营改增”；物流企业； ABSTRACT 2012,the Business tax change into Value-Added Tax (VAT) Pilot was carried out in the transportation industry and a part of the modern service industry of Shanghai.This reform brought Logistics enterprise, the main object of this reform, not only good effects but also bad effects, so, it is important for Logistics enterprise to catch opportunities to improve it’s own power and cope the bad effects. This paper based on the effects caused by the Business tax change into VAT, offering some objective suggestions. In this paper, we demonstate the research background, purpose ,methods,contents and research progress of domestic and overseas. In addition, we also introduce value-added tax, business tax and the differences between them. Moreover, the current development station and features in logistics enterprises, as well as the advantages of the Change from Business to VAT were described in this paper. However, the most important message delivered by the paper is that Business Tax change into VAT also takes many bad effects to logistics enterprises by taking an example of an enterprise named F company. After comparing the changes of tax amount payable in the logistics enterprises caused by the refom, we analyse the reasons of those changes