浅谈营改增的问题与对策.docxVIP

【内容提要】当前我国第三产业发展速度很快,但同时对第三产业征收营业税的过程中出 现了一系列问题，导致人们越来越倾向于将营业税改为增值税,营业税改革试点在我国多处 地区出现。将营业税征收改为增值税征收，使得增值额成为征收税款的依拯，这样就能促进公 平竞争，消除重复征税、减轻产业税负。本文首先分析了增值税的改革出现的背景条件，接 着论述了营改增的必耍性，实施的貝?体情况。然后依据具体的改革内容,分别从制度、财务、 经济三方面研究营改增的效应对于促进企业减轻税收负担，提升议价能力，加快设备更新， 调整组织结构，促进外包服务发展以及增强国际竞争力有着重要作用。最后，从调整我国经 济结构，带动产业层次升级，扩大企业经营规模，促进发展展重点产业，增强区域竞争优势 几个方而分别论述了营改增的良好发展前景。 【关键词】“营改增”制度效应财务效应经济效应 Abstract: Current our country tertiary industry development is very fast, but to the third industry at the same time a series of problems in the process of collecting sales tax, caused people more and more tend to change the business tax to value added tax, business tax pilot reforms in many areas in China. Instead of the collection of business tax, value-added tax levy makes appreciation tax basis, so it can promote fair competition, to eliminate double taxation, reduce the tax burden on industry. This paper firstly analyzed the value-added tax reform in the background conditions, and then discusses on the necessity of the camp to increase, the implementation of the specific situation. Then on the basis of the reform of the specific content, respectively from three aspects as system, financial and economic research to increase the effect of camp to promote enterprises to reduce the tax burden, increase bargaining power, speed up the equipment renewal, adjust the organization structure, promote the development of outsourcing service and enhance the international competitiveness plays an important role. Finally, from adjusting the economic structure and upgrading the level of industry, expand the scale of enterprise management, promote the development of key industries, to enhance regional competitive advantage aspects respectively discusses the camp to gain good prospects for development. Key Wo rd s : business tax .transform to VAT ,system effect,financial effect,economic effec 目录 TOC \o 1-5 \h \z 一、 弓丨言 1 HYPERLINK \l bookmark6 \o Current Document 二、 营业税改征增值税的必要性 1 HYPERLINK \l bookmark8 \o Cu