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摘要税制改革一直是经济生活中重要的一项，我国在经济建设的过程中也在不断实施税制改革。现阶段推出的营业税改征增值税便是我国目前经济建设的重点。自其实施试点以来，取得效果良好，有全面推广的态势。第三产业在国民经济中占据的重要位置日益突出，研究如何使新的税收政策更好地服务于服务业是当前发展经济的一个重要任务。本文从营改增的诞生背景出发，研究营业税改革的必然性，结合营改增试点以来取得的成效，并结合服务业企业的特征，综合阐述营改增的积极作用。当然，营改增政策也不可避免地存在一些弊端。试点以来，少数企业并未得到减轻税赋，甚至有些服务业企业税负加重。另外，在税收管理以及服务业经济结构上，营改增也带来了或多或少的问题。本文针对营改增试点过程中暴露的问题，从完善营改增政策的角度出发，提出进一步推广营改增政策的措施，以及针对服务业如何在营改增的经济环境下取得最大的收益进行分析和阐述。23756
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关键词 营改增 服务业 试点 有利影响 弊端 措施 推广
毕业论文外文摘要
Title A Study of the influence on the service industry
of the transform from business tax to VAT
Abstract
Business tax with VAT is an important measure of our current tax system reform.Since 2012, the pilot made a good tax effects.Current business tax with VAT policy is being vigorously promoted.Important position occupied by the tertiary industry in the national economy increasingly prominent.Study how to make the new tax policies to better serve the service industry is an important task of the current economic development.From change based on the background of the birth of the camp, this paper studies the inevitability of tax reform, combining with the camp change since the pilot results, combining with the characteristics of the service companies, to increase the positive role in this camp.Of course, the business tax with VAT also exist many disadvantages.Since the pilot, a few enterprises have not been reducing taxes, and even some service enterprise tax burden.In addition, the tax administration and service industry on economic structure, change business tax with VAT also brings more or less problems.In this paper, starting from the negative influence of this policy, also put forward to further promote business tax paid VAT, and how to change in the business tax paid VAT for service industry have the most to gain from economic environment are analyzed and expounded.
Keywords： VAT business tax services measures influence
目 次
1 绪论 1
1.1 选题背景和意义1
1.2 研究现状综述2
2 营改增相关理论概述 5
2.1 营业税及其弊端 5
2.2 营改增政策 6
3 营改增试点状况研究 7
3.1 试点运营情况概述7
3.2 营改增试点企业案例分析——上港集团7
4 营改增对服务业的影响10
4.1 营改增的积极效果10
4.2 营改增存在的问题11
5 面对营改增的弊端应采取的措施12
5.1 完善营改增政策体系12
5.2 全面推广营改增政策12
5.3 建立完整增值税抵扣链条12
结论 14
致谢 15
参考文献16
1 绪论