“营改增”对安庆市的影响税务专业论文.docxVIP

安徽财经大学硕士学位论文 安徽财经大学硕士学位论文 万方数据 万方数据 内容摘要 “营改增”自 2012 年 1 月 1 日在上海试点以来，目前已在各地 广泛拓展开来，对于企业的税收负担、地域的产业结构、经济发展等 方面产生了重要的影响，安庆市作为安徽省经济发展排名前三的城 市，通过研究“营改增”对其的影响效应，可以分析出“营改增”对 于地方的作用机制及具体的影响力度，对于安庆市及类似经济发展状 况的城市更好地适应“营改增”的作用效应具有深刻的意义。 本文首先就上海市、安徽省“营改增”的试点状况做出了阐述， 形成了一个比较分析，对“营改增”的实施成效及问题做出了一个总 结。进一步以安庆市的具体状况为研究对象，具体分析了“营改增” 的作用力度，并提出了相关方面的政策建议。 其次，本文为了分析营业税改征增值税后企业税收负担方面的变 化，列举了安庆两个企业的改革前后实际申报的税额，通过具体案例 展现“营改增”的税负效应。 最后，对本文的研究分析做了一个总结，并针对“营改增”过程 中出现的问题及地方机构如何更好地适应改革有针对性地给出了建 议。 关键词：营改增，安庆市，交通运输业，现代服务业 THE IMPACT OF “REPLACE POILT OF THE BUSINESS TAX BY VALUE-ADDED TAX”ON ANQING PROVINCE ABSTRACT The reform program to replace the business tax with a value-added tax will be expanded nationwide since January 1, 2012 in Shanghai. This policy has the important influence for regional industrial structure, economic development, enterprise tax burden and so on. Anqing city is the top three cities in economic development in Anhui province. By studying the impact of the “replace pilot of the business tax with a value-added tax”policy ,we can analyze the mechanism of the policy and the specific impact on local efforts. For Anqing City, and similar economic development of the city to better adapt to replace pilot of the business tax with a value-added tax reform has important practical significance. This article, first of all, make the situation elaboration for replacing the business tax with a value-added tax in Shanghai city and Anhui province , the result is a compare analysis. For the policy that is “replace pilot of the business tax with a value-added tax”, I will make a summary on the effectiveness of implementation. By learning the future development of Anqing City further, we analyze the role of the intensity of replacing the business tax with a value-added tax and put forward related policy suggestions. Secondly, in order to analyze the policy replace pilot of the business tax with a value-added tax role in terms of corporate tax, citing the two companies before and after