营改增对大秦铁路的短期不利影响分析及应对策略探讨会计学专业论文.docxVIP

Contentsl Contents l Preface 1 1．1 Writing background and meaning ， ． ．． ．．1 1．1．1 Writing background ．．1 1．I．2 Writing meaning ． ．． ． 2 1．2 Literature review ．，2 1．2．1 Research necessity of”Tax reform in BT replaced with VAT” 2 1．2．2 Research range and procedure of”Tax reform in BT replaced with VAT’’．． ．．． ． ．：l 1．2．3 Literature review ． ． ． ．．． ． ． ．．4 1．3 Researchthinkingandapproach ． ． ．．． 5 1．3．1 Research thinking 5 1．3．2 Research approach ．5 1．4 Framework ofthis dissertation ． ． ． ．．7 2 Theory summary of”Tax reform in BT replaced with VAT” 8 2．1 Policy background of“Tax reform in BT replaced with vAT” 8 2．1．1 The starting and transformation ofvAT and BT in China ．8 2．1．2 The malpractice ofcoexistence ofvAT and BT in China 一9 2．1．3 The concept and content of Policy”Tax reform in BT replaced with VAT” ．．10 2．2 Effect of Policy”Tax reform in BT replaced with VAT” ．1 O 2-2．1 Making tax system beaer and eliminating repeat oftaxation 10 2．2．2 Promoting social division of labor and being beneficial to the Tertiary Industry ． 11 2．2．3 Optimization structure of investment．consumption exports and promote employment ．．．．． ．．．．．．．． ．．．．．．． ．．．．．．．．．．．．．． ．．．．． ． 12 2．3 Effect of”Tax reform in BT replaced with VAT”On enterprises ．．14 2．3．1 Effect of”Tax reform in BT replaced with VAT”on enterprises‘tax burden 14 2．3．2 Effect of”Tax reform in BT replaced with、佾T”on enterprises’ operation．．．．．．．．．．．．． ． ．．．．．．．．．． ．．．． ． ．．．．．．．．．．． ．．．．．．．．．．． ．．．．．．．．．．．．．．．． ．16 2．3．3 Effect of”Tax reform in BT replaced with VAT”on enterprises’financel7 2．4 Theoretical basis”Tax reform in BT replaced with VAT” 一20 2。4．1 Principle ofeconomical taxation ．20 万方数据 2．4．2 2．4．2 Principle oftax neutrality．．．．．．．．．．．．，．．．．．．．．