浅谈营业税改增值税.docxVIP

浅谈营业税改增值税 摘要：我国的市场经济一直在进行逐步改变，自90年代税制改革之后，我国实行了将国税地税分开征收的制度，许多人觉得此时可以在这个基础之上将增值税的范围进一步扩大，慢慢的可以五代营业税。十二五计划的提出，也为这项进一步的改革进行了铺垫，提出要将增值税的税目范围扩大，将营业税更大程度的纳入增值税进行征收，这个措施为“营改增”做了铺垫。2012年，我国在上海地区开始了对“营改增”的初次尝试，而后又在各行各业进行试点工作，促这项政策更加符合我国的经济情况。那么伴随着试点行业以及地域的进一步扩大，改革的理论及实践工作也愈发成熟，终于在2016年5月1日，我国将“营改增”政策面向全国开始推广，营业税也开始被全面取代，成为过去，不再出现。这次全面税收改革的实行，主要是因为相对于营业税的征收程序而言，实行增值税会促使我国的税收体制向着更加规范的方变化。但是，与此同时，在营改增全面面向社会推行以后，有些企业的税负减轻，获得了很好的机遇：但也有部分企业税负会增加，这对企业的未来发展是一种极大的考验。而营改增到底对我国经济发展有什样的发展，我们又应该采取什么样的手段来解决营改增过程中出现的问题呢？本文将根据这些问题及其出现的各种情况进行简要的分析。 关键词:营业税；增值税；改革 On value added tax Abstract:Put forward along with our country market economy unceasing development, in 2009Chinas value-added tax reform has stepped on a new stage, the production type of VAT Transition to consumption type, allowing the fixed assets input tax from the output tax deductible. Since1994, Chinas tax system reform, our country implemented the tax sharing system, the tax and 1and tax after the separation, some experts and scholars began to think that we should in this reform based on the gradually expand the value-added tax, and reduce the business tax in taxation ofcommodities accounted for the position. During the 12th Five Year Plan, China will add value tax to expand around, gradually, the business tax into the VAT. The VAT Changed to increase the camp of the expansion of the scope of Shanghai at the beginning of these changes, from the nature of the business tax levy VAT buried the foreshadowing. 2012 January 1, start, Chinas implementation of the camp to add policy, with all walks of life and all areas of pilot work, I in camp to add policy trend is mature. Along with the pilot area and industry, can be expected, camp to add reform program will be more perfect, the positive effect will be further apparent. Since2016 May 1 onwards, China will fully implement the business changed to increase, the business tax will withdraw from the historical stage, the value-added tax system will be more