维普营改增对中小企业的影响改.pdf

论文编号： 贵州师范学院高等教育自学考试 本科毕业论文 题 目 营改增对中小企业的影响 英文题目 The influence of Operation Reform on small and Medium-sized Enterprises 考点名称 XXXX 专 业 XXXX 姓 名 XXX 准考证号 XXXX 联系电话 XXXXX 二零一八 年三月 摘 要 改革开放的几十年来，我国的中小企业为我国的经济社会进步做出了巨大 的贡献。中小企业自身经营的状况影响着我国能否在未来几年里面完全建成小 康社会的宏伟目标，截止到 2015 年，我国中小企业总数占到所有企业总数的 98 以上，为我国的国民生产总值贡献率达到了70%以上，中小企业为百姓提供 了80%左右的就业岗位，可以说，我国各项事业的进步和生活质量的改善，离 不开中小企业的巨大作用。本文重点针对“营改增”的情况下，我国中小企业 面临的处境和应对方式，笔者首先给出中小企业的定义，笔者首先介绍了文章 的写作目的和写作意义，并对我国中小企业生存状况进行分析，对营改增的必 要性进行逐条分析，结合当前实际，对营改增对中小企业的影响进行了重点的 探讨，并在文章最后给出一些具体的建议和对策。 关键词：营改增；企业减负；收税合理；经济发展；税率 Abstract At present, "camp to add" has been in various provinces and cities widely implemented and began operation, as "camp to add" work continues to advance, the medium and small enterprises in China will in the process of manufacturing and development will certainly feel the convenience and benefits of this policy brings to the enterprise, the popularity of this policy, indicating that the state support for small and medium-sized enterprises, can be expected to countries in the future will also according to "camp to add" policy formulated and promulgated a series of laws and regulations to protect the smooth progress of the "camp to add" policy. We can also infer, the medium and small enterprises in China has ushered in unprecedented opportunities for development, with the continuous improvement of the nation's continuous attention and policy, our small and medium-sized enterprises to seize this rare opportunity, efforts to expand their own strength, enhance compet