摘要：经济政策是国家或政府为了达到充分就业、价格水平稳定、经济快速增长、国际收支平衡等宏观经济政策的目标，为增进经济福利而制定的解决经济问题的指导原则和措施。“营改增”这一方案给我国的整个市场带来了极大的震动，对于经济的发展与资源的合理化分配具有积极的意义。但同时,我们也应当对市场的“营改增”政策进行及时的分析与探究。我国税制结构上的不合理性严重阻碍经济更进一步发展，譬如重复征税的情况加大了企业税收负担压力。本文结合企业的税改实例，阐述了“营改增”政策实施所面对的主要问题，就利弊方面解析税改政策对企业的影响，通过对其影响分析探讨，对企业的带来的挑战进行研究。最后在分析问题过程中，提出相关政策建议。

关键词：中小企业；营改增；发展策略

Analysis of the influence of the change of camp to the enterprise tax burden

Abstract：Economic policy is the guiding principle and measure of economic issues formulated by the state or the government in order to achieve the goal of full employment, stable price level, rapid economic growth, balance of payments and other  macroeconomic policies and to promote economic welfare. "Camp to increase" this program to the whole of China's market has brought great shock, for the economic development and rational allocation of resources has a positive meaning. But at the same time, we should a lso be on the market "camp by" policy for timely analysis and exploration. The irrationality of our tax structure has seriously hindered the further  development of the economy. For example, the  situation of repeated taxation has increased the pressure of corporate tax burden. Based on the example of tax reform, this paper expounds the main problems in the implementation of the policy of "increasing the operation", analyzes the impact of the tax reform policy on the enterprises in terms of the pros and cons, and discusses the impact of the enterprises on the impact research. Finally, in the process of analyzing the problem, put  forward relevant policy recommendations.

Keywords:small and medium- sized enterprises; battalion increase

目录

0引言 1

1相关理论概念 1

1.1营业税增值税概念 1

1.2中小企业概念 2

2营改增的意义和作用 3

2.1避免重复征税，有利于经济结构调整 3

2.2有利于实现自主创新和产业结构升级 3

2.3促进中小企业发展 4

3营业税改增值税对中小企业的影响 4

3.1营改增对中小企业流转税负的影响 5

3.2营改增对中小企业所得税负的影响 5

4案例分析 5

4.1案例背景 5

4.2案例介绍 6

4.3案例分析 7

4.4企业面对的挑战 7

4.4.1税负变动 8

4.4.2会计核算不健全 8

4.4.3日趋复杂的产品造价 8

4.4.4营业税依然存在 9

5企业应对营改增的有效措施和建议