初稿--营改增对服务业起的影响--以北京苏宁生活广场为例-.docVIP

初稿--营改增对服务业起的影响--以北京苏宁生活广场为例 摘要 营业税改增值税（以下简称营改增）是指以前缴纳营业税的应税项目改成缴纳增值税，增值税只对产品或者服务的增值部分纳税，减少了重复纳税的环节，是党中央、国务院，根据经济社会发展新形势，从深化改革的总体部署出发做出的重要决策，目的是加快财税体制改革、进一步减轻企业赋税，调动各方积极性，促进服务业尤其是科技等高端服务业的发展，促进产业和消费升级、培育新动能、深化供给侧结构性改革。 苏宁生活广场目前已经在国内各大省会城市均设立有门店。苏宁生活广场是以苏宁EXPO超级店为主力店，涵盖精品零售、中西餐饮、国际快消、休闲娱乐等业态的一家综合时尚购物广场，是一种全新的服务性企业。 “营改增”的深入执行，必将对苏宁生活广场的经营和发展产生深远而重大的影响，本文将以北京苏宁生活广场为例，探讨其在营改增大背景下面临的机遇和挑战，以及如何趋利避害，在顺应国家发展的趋势下实现自身的跨越式进步。 关键词：“营改增”；服务性企业；北京苏宁生活广场；机遇与挑战 The impact of the increase in services on services Abstract (Hereinafter referred to as the increase) refers to the tax paid before the payment of business tax to pay VAT, VAT only part of the value of the product or service tax, reducing the duplication of taxation links, the Party Central Committee, the State Council , According to the new situation of economic and social development, from the overall plan to deepen the reform made important decisions, the purpose is to speed up the reform of fiscal and taxation system, to further reduce corporate tax, to mobilize the enthusiasm of all parties, and promote high-end services such as science and technology development , To promote industrial and consumer upgrades, cultivate new kinetic energy, deepen the supply side of the structural reform.