营改增对我国现代服务业的影响研究——以x设计企业为例-research on the influence of business reform on chinas modern service industry —— a case study of x design enterprises.docxVIP

摘要 摘要 万方数据 万方数据 Abstract “Replacing business tax with value-added tax” is an important part in financial and taxation reform during the period of “the twelfth five-year planning”. It is another significant reform after the value-added tax reform with the aim to expand the collection scope of the value-added tax and make the industries that pay business tax to change to value-added tax. After one-year exploration and practice in pilot areas, “replacing” yielded better results than expected. The benefit from the reform has become increasingly prominent. “Replacing” helped to solve the problem of double taxing and optimized the taxation structure. A better tax environment has been created to ease tax burden, promote the divisions of three industries and better connect domestic and global market in service industry. To make gradual progress in replacing business tax with value-added tax and make our domestic taxation system more in line with the global one is the theme of the new taxation reform. However, all sorts of problems may appear in the process of reform. Whether these problems can be solved or not is of vital importance for the success of the reform. This is why researches into the problems brought by reform and their solutions are particularly important. This article consists of six parts: The first chapter is introduction. Systematic explanations are given in terms of the background, goals, methodology and guidelines. This chapter also includes a literature review to have a look at the current research overview both in and out of the country. Domestic and global scholars conducted many researches since the pilot operation of “replacing” and the latter focused more on the theory research of business tax and value-added tax. The second chapter provides a general picture of “replacing” reform around the country. Business tax, a kind of turnover tax that has been operating for quite a while, contains the advantage of easy calculation. But it results in double t