营改增”对现代服务业的影响分析.docVIP

“营改増”对服务业的影响分析~以福建省为例 商要］中国服务业的快逨发展，提高了中国综合服务业的地位和作用，已成为经 济和社会发展的重要保障。通过综合分析我国当前服务业的形式和发展趋势，分析了现在税 收征管工作屮存在的问题及原因，而且结合福建试点地区实行营改增”税收制度，产生Y税收 负面影响，如税负的增加、增值税抵扣链不完整、财政扶持力度不够等缺陷，给税制改革添加 了几分不确定凶素，地方政府税收收入减少，对企业和政府财政收入、经济都造成了极大的影 响。对进行税制改革的服务行业米来的税收征管等提出对策和可行性建议。 ［关键词］营改增增值税服务业 ’’Camp to the analysis，the influence of modern service industry in fujian provinceas an example [Abstract] The rapid development of Chinese service industry，have a big increase in the position and function of comprehensive national service has an important force to safeguard the national economic and social development. Through a comprehensive analysis of the present situation and development trend of service industry in China, analyses the present problems existing in the tax collection and administration work and causes, and combining with the fujian pilot area Hto add” camp after tax, produced such as reverse tax increases, VAT deduction chain is incomplete, imperfect fiscal support policy standard，give tax reform added a few minutes of uncertain factors，the local government tax revenue, to the enterprise and the government fiscal income, economy caused great influence. The tax system reform of service industry in the future of tax collection and administration, etc. Put forward countermeasures and feasible Suggestions. [Key word] The camp Value added tax Service industry 目录 TOC \o 1-5 \h \z 弓IW 1 HYPERLINK \l bookmark3 \o Current Document \h 一服务业“营改増”的概述 1 HYPERLINK \l bookmark4 \o Current Document \h （-）“营改增”的概念 1 HYPERLINK \l bookmark5 \o Current Document \h （二） “营改增”的发展 2 HYPERLINK \l bookmark6 \o Current Document \h （三） “营改增”的内容 2 HYPERLINK \l bookmark7 \o Current Document \h 二“营改增”实施石的现状 3 HYPERLINK \l bookmark8 \o Current Document \h （一） “营改增”减少重复征税，完善堉值税的抵扣链 3 （二） “营改增”使试点服务业企业减税效应明显，提高纳税人纳税积极性.3 HYPERLINK \l bookmark10 \o Current Document \h （三） “营改增”使财政体制改革产生倒逼效应 4 HYPERLINK \l bookmark11 \o Current Document \h （四） “营改增”试点使产业发展联动效应显现 5 HYPERLINK \l bookmark12 \o Current Doc