浅析营改增对现代服务业的影响及措施.docVIP

浅析营改增对现代服务业的影响及应对措施 ［扌商要］营业税改增值税是推动经济结构调整、促进发展转型的一项重大改革，也是结构性 减税的重要内容。营改增在全国范围内广泛的实施，给服务业带来了机遇的同时也带来了挑战, 许多服务业面对营改增不但没有使税务负担减轻，反而加重了。真实的有效税率和企业税负究 竟是减少述是增加仍存在争议。在实施营改增政策以来，对现代服务业势必会受到这项税收政 策的极大冲击。有个说法是“改在服务业，利在工商业”。官方数据认为是减少，但是更多的 声咅认为是増加的。营改増到底对服务业有什么样的意义，我们又应该采取怎样的对策來解决 营改过程中出现的问题，这就值得我们进行讨论了。本文通过个别企业的案例分析了 “营改 增”试点改革并非影响一个企业乃至一个行业的税负，并提出非试点地区、非试点企业仍然可 以享受到“营改增”政策所带来的经济利益。 Simply analyze the impact and Measures of camp changed to increase on the modern service industry [Abstract] Replacing Business Tax with VAT is a major reform for promoting the adjustment of economic structure and the transformatio n of the developme nt. It is also the important con tent of tax cuts in structurally. The extensive implementation of Replacing Business Tax with VAT in nationwide has not only brought the opport unity but also challe nge. Faci ng with it, many service in dustries increase the tax burde n in stead of easing the burde n. The questio n that the real effective tax rate and en terprise tax burde n are to reduce or in crease remains con troversial. Since implementing the Replacing Business Tax with VAT, it will be a great impact to the modern service industry. There is a saying that changes in the service sector, but benefits in the industry and commerce. According to the official date, it is thought to ease the burde n, but there is more sound of in creasing ? What is the meaning of Replacing Business Tax with VAT to service industry and what countermeasures should be taken to solve the problems arising from the processing of change are worthy of our discussion. [Key Words] Replacing Business Tax with VAT Modern Service Industry impact of tax coun termeasures TOC \o 1-5 \h \z 引言 5 HYPERLINK \l bookmark2 \o Current Document \h 一、 “营改增”的进程及其意义 5 HYPERLINK \l bookmark4 \o Current Document \h （-）“营改增”的进程 5 HYPERLINK \l bookmark6 \o Current Document \h （二） “营改增”的意义 6 HYPERLINK \l bookmark8 \o Current Document \h 二、 实行“营改增”的因素分析 6 HYPERLINK \l bookmark10 \o Current Docum