营业税改征增值税对企业的影响及应对策略研究

发布时间：2018-05-26 11:24

本文选题：营业税改征增值税 + 对企业的影响　；参考：《南昌大学》2014年硕士论文

【摘要】：营业税改征增值税已经成为当今社会经济迅速发展的形势下，税制改革的重要内容和大势所趋，这一项措施对促进健全我国财税体系、加快转变经济发展方式、完善市场经济配套设施、推进经济结构优化调整、提高我国综合实力有着重要的意义。从宏观上看，营业税改征增值税这一政策符合市场经济的发展需要；从中观上看，它促进了产业结构的调整，有利于行业的公平发展；从微观上看，它也提高了整个社会的资源配置的效率。营业税改征增值税对广大企业带来的影响因为行业、地区等不同原因而各不相同，导致税负情况变化有增有减。本文通过对现代服务业、交通运输业、建筑业等不同行业的企业，从积极影响和消极影响两个方面，，进行具体分析，并分别提出一些具有可行性的应对策略，希望企业能够积极面对营业税改征增值税这一税改政策，结合企业自身的生产和经营的实际情况，采取合法合理的的措施，改变旧的经营管理模式，对内部控制和成本费用等加强管理，使得企业在改革中达到降低税负，促进企业发展，最终达到促进我国经济发展，提高我国国际竞争力的目的，这也是营业税改增值税这一项政策的目的所在。
[Abstract]:Under the situation of the rapid development of the society and economy, the reform of the tax system and the trend of the times, this measure will promote the improvement of our country's fiscal and taxation system and speed up the transformation of the mode of economic development. It is of great significance to perfect the supporting facilities of market economy, to promote the optimization and adjustment of economic structure and to improve the comprehensive strength of our country. From a macro point of view, the policy of changing business tax to value added tax conforms to the needs of the development of the market economy; from a meso point of view, it promotes the adjustment of the industrial structure and is conducive to the fair development of the industry. It also improves the efficiency of the allocation of resources throughout society. The effect of the business tax reform on the general enterprises is different because of different reasons, such as industry, region and so on, which leads to the change of the tax burden and the increase and decrease of the tax burden. This paper analyzes the enterprises in different industries, such as modern service industry, transportation industry, construction industry and so on, from the two aspects of positive impact and negative impact, and puts forward some feasible countermeasures respectively. I hope that enterprises can actively face the tax reform policy of business tax reform and value-added tax, and take legal and reasonable measures to change the old business management model in light of the actual situation of the enterprise's own production and operation. To strengthen the management of internal control and cost, so that enterprises can reduce the tax burden, promote the development of enterprises, and finally achieve the purpose of promoting the economic development of our country and improving the international competitiveness of our country. This is also the purpose of the business tax reform VAT policy.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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