论文浅议营改增对中小企业税负的影响和对策 毕业设计.doc

2016届本科生毕业论文 题目：浅议“营改增”对中小企业税负的影响和对策 院 （系） 经济管理学院 专 业 班 级 会计1209班 学 生 姓 名 杨 倩 指导教师（职称） 王乃平（教授） 提 交 时 间 二〇一摘要 所谓“营改增”，即营业税改为增值税的简称。在我国，“营改增”是我国为应对2008年“次贷危机”引发的全球经济危机的战略对策之一，更是我国产业升级战略的必由之路,国务院于2011年批准，财政部和国家税务总局联合制定营业税改征增值税的相关试点方案，自此拉开了营业税改征增值税的税制改革大幕。“营改增”对不同行业和不同类型纳税人税负会产生不同的影响，以近几年各地“营改增”试点改革情况来看，经过改革方案的不断调整完善，改革后大部分纳税人税负有所下降或大幅下降。本文主要结合国家有关“营改增”的相关规定，就“营改增”对中小企业税负的影响及应对策略进行了研究，指出当前“营改增”改革中存在的问题，并提出相关政策建议，希望对中小企业有效应对“营改增”这一重大税制改革浪潮的冲击起到借鉴和参考的作用。 关键字：营改增；税负；影响；策略 Abstract The so-called replacing business tax with value-added tax(VAT) that business tax reform VAT . In our country, camp to add is one of the strategic countermeasures of Chinas response to the 2008 subprime crisis triggered by the global economic crisis, it is the only way for Chinas industrial upgrading strategy, the State Council approved in 2011, the Ministry of Finance and the State Administration of Taxation jointly developed the business tax VAT pilot scheme. Since then opened the curtain of business tax VAT tax reform. Camp changed to increase taxes on different industries and different types of taxpayers will produce different effects, nearly a few years around the camp to add pilot reform situation, through constant adjustment of the reform scheme and improvement, after the reform of most tax payers have decreased or decreased substantially. In this paper, combined with the relevant state camp changed to increase the relevant provisions, camp to add study of the influence and Countermeasures of the small and medium-sized enterprise tax, points out the problems existing in the current camp to add reform, and proposed relevant policy recommendations, hope to small and medium-sized enterprises to effectively deal with the camp to add and play a role in reference to the impact of this major tax reform tide. Key words: Camp to add;Taxes;Influence;Countermeasures .