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摘要：营业税改征增值税有利于优化我国产业结构，有效解决税收征管中的种种矛盾，创造公平的发展环境。目前，“营改增”的试点范围包括交通运输业、部分现代服务业、邮政服务业和电信业。本文在分析现代服务业开展营业税改征增值税试点的实施背景基础上重点研究分析了“营改增”前后现代服务业企业的税收状况。发现“营改增”解决了困扰企业多年的重复征税的问题，给现代服务业创造了更有力的税改环境和发展空间。然而，任何事情都有两面性，“营改增”制度对于现代服务业中的大部分企业来说是个福音，但对于小部分企业而言不利于它们未来的成长。在对“营改增”给予肯定的同时，也试图寻找出现代服务业企业应对“营改增”的策略。32446
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毕业论文关键词： 营业税；增值税；现代服务业；
Analysis of the influence of value added tax on modern service industry
Abstract: Business tax levy value-added tax is conducive to optimizing the structure of industry of our country, an effective solution to the contradictions in the tax collection and management, to create a fair environment for development. At present, the camp changed to increase the pilot, including transport, some modern service, postal service and telecommunications industry. This article in the analysis of modern service industry to carry out the business tax VAT pilot implementation background focuses on analysis the "camp to add" and modern service industry enterprise's tax status. It is concluded that "camp to add" to solve the troubled years of double taxation issues, to the modern service industry to create a more powerful environmental tax reform and development space. However, everything has two sides, "camp to add" system for most of the enterprises in the modern service industry is a gospel, but for a small part of the enterprise is not conducive to their future growth. In the camp changed to increase, while giving certainly, but also trying to find a conducive to the camp changed to increase the implementation of the strategy.
KeyWords: Sales Tax; Value added tax; The modern service industry;
目录
一、绪论 1
二、调查现状及存在的问题 2
（一）营业税与增值税的差异分析 2
1.征税对象 2
2.计税依据 2
3.征收税率 2
4.计税方法 2
（二）营业税、增值税的优劣势分析 2
1.营业税的优劣势分析 2
2.增值税的优劣势分析 3
（三）“营改增”过程中存在的问题 4
1.不同行业税负变化存在差异 4
2.在一定时间内不利于现代服务业的投资 4
3.现代服务业的出口退税问题不明确 4
（四）“营改增”对现代服务业的意义5
1.利于我国产业升级、结构转型 5
2.为行业专业化分工、形成上下游产业链集群助力6
3.减轻企业税负、利于税收征管6
三、营业税改增值税对现代服务业的影响 7
（一）此次“营改增”税改政策的基本规定 7
（二）税负分析 7
1.“营改增”由价内税变为价外税，使流转税税负略有增加7
2. 流转税金及附加的增长8
3.可抵扣进项税额的增加 8
4.企业所得税的减少 8
5.税改利益的市场分配 8
（三）“营改增”对现代服务业企业净利润的影响9
（四）“营改增”对现代服务业企业净利润影响的原因分析10
四、现代服务业对推行“营改增”的对策建议11
（一）把握政策时机，适时调整业务11
（二）合法减轻税负11
（三）重新审定业务合同，确定企业合作对象12
（四）合理定价12