【作者】 王丽群；

【导师】 于震；

【作者基本信息】 吉林大学 ， 会计学， 2017， 硕士

【副题名】以A企业为例

【摘要】 我国自1994年以来,增值税和营业税作为我国的主要税种,二者的同时存在确实对促进我国经济发展和财政收入起到了积极的作用,但随着我国社会经济的快速发展,二元税制已经不符合当前市场经济发展需要。面对错综复杂的全球经济和国内经济发展态势,我国政府通过分析研判,在全国范围内吹响了“营改增”的号角,深化我国财税体制改革,以顺应经济新常态要求。同时随着全球能源消耗和环境污染的加重,现代服务业成为全球产业竞争的战略制高点,当前,我国正处于全面深化改革、体制机制创新的关键期,无论是面对国际产业激励的科技竞争,还是优化产业结构,转变经济发展方式,保持经济继续平稳增长,现代服务业的发展都是至关重要的。“营改增”实施必然对现代服务业产生极大影响。本文通过搜集大量宏观数据和分析案例的方式,论述“营改增”带来的影响,消除重复征税,减轻企业负担,加快设备更新,扩大企业经营规模,提高企业管理水平,转变经营模式,拓宽企业发展空间,促进创业和就业,为企业注入无限动力,使现代服务业充分享受到了税制改革带来的红利。同时也指出在改革实施的过程中还存在着个别企业税负增加、税率档次过多、征管措施不完善等问题,并针对问题以企业为视角建议企业要提高管理水平,规范财务管理制度,完善内部管理流程,加大培训力度并积极与税务部门进行有效沟通;从政府的角度,建议完善税制,优化税率结构,扩大进项税抵扣范围,降低一般纳税人认定标准,完善中央与地方收入分配机制,加快增值税立法进程;税务部门要强化征管和纳税服务工作。更多还原

【Abstract】 China since 1994,the value-added tax and business tax as China’s major taxes,the two co-exist to promote China’s economic development and fiscal revenue has played a positive role,but with the rapid development of China’s socio-economic,dual tax system has Does not meet the needs of the current market economy development.In the face of the complicated global economy and the domestic economic development trend,the Chinese government through the analysis and judgment,in the nationwide sounded the "camp by" the horn,deepen the reform of China’s fiscal and taxation system to meet the new economic requirements of the new economy.At the same time,with the increase of global energy consumption and environmental pollution,the modern service industry has become the strategic high ground of global industrial competition.At present,China is in the critical period of deepening reform and system mechanism innovation.Whether it is the competition of science and technology in the face of international industry,Or optimize the industrial structure,change the mode of economic development,to maintain the economy continues to grow steadily,the development of modern service industry is essential."Camp to increase" the implementation of the modern service industry will have a great impact.This paper,by collecting a large number of macro data and analysis of the case,discusses the impact of "increase" to eliminate duplication of taxation,reduce the burden on enterprises,speed up equipment updates,expand the scale of business,improve enterprise management level,change business model,Broaden the enterprise development space,promote entrepreneurship and employment,infinite impetus for enterprises,so that the modern service industry to fully enjoy the tax reform brought about by the dividend.At the same time,it also points out that there are still some problems such as the increase of tax burden,the excessive tax rate and the imperfect measures,and the problem of enterprise management as the perspective of the enterprise to improve the management level,standardize the financial management system,Internal management process,increase training and actively communicate with the tax department;from the government point of view,it is recommended to improve the tax system,optimize the tax rate structure,expand the scope of income tax deduction,reduce the general taxpayer standards,improve the central and local income distribution Mechanism to speed up the process of value-added tax legislation;tax departments to strengthen the collection and taxation services.更多还原