学年论文浅议营业税改增值税.docVIP

浅议营业税改增值税 浅议营业税改增值税 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 摘 要：本文首先介绍增值税的发展以及两次我国重大的增值税转型，从而分析得出营业税改增值税的背景以及实施的必然趋势。在上海等地方的试点，营业税改增值税也存在一定的问题及缺陷，使得国家税务机关对营业税改增值税进行完善，最后促进经济发展。 关键字:营业税改增值税；营业税；增值税 浅议营业税改增值税 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT II Abstract: This paper first introduces the development of value-added tax and two of Chinas major transformation of value-added tax, business tax to the inevitable trend which analyses the background and the implementation of value-added tax. In Shanghai and other parts of the pilot, the business tax on the value added tax also has the