本文選題：營業(yè)稅改征增值稅 + 對企業(yè)的影響　； 參考：《南昌大學》2014年碩士論文

【摘要】：營業(yè)稅改征增值稅已經(jīng)成為當今社會經(jīng)濟迅速發(fā)展的形勢下，稅制改革的重要內(nèi)容和大勢所趨，這一項措施對促進健全我國財稅體系、加快轉(zhuǎn)變經(jīng)濟發(fā)展方式、完善市場經(jīng)濟配套設(shè)施、推進經(jīng)濟結(jié)構(gòu)優(yōu)化調(diào)整、提高我國綜合實力有著重要的意義。從宏觀上看，營業(yè)稅改征增值稅這一政策符合市場經(jīng)濟的發(fā)展需要；從中觀上看，它促進了產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整，有利于行業(yè)的公平發(fā)展；從微觀上看，它也提高了整個社會的資源配置的效率。 營業(yè)稅改征增值稅對廣大企業(yè)帶來的影響因為行業(yè)、地區(qū)等不同原因而各不相同，導(dǎo)致稅負情況變化有增有減。本文通過對現(xiàn)代服務(wù)業(yè)、交通運輸業(yè)、建筑業(yè)等不同行業(yè)的企業(yè)，從積極影響和消極影響兩個方面，，進行具體分析，并分別提出一些具有可行性的應(yīng)對策略，希望企業(yè)能夠積極面對營業(yè)稅改征增值稅這一稅改政策，結(jié)合企業(yè)自身的生產(chǎn)和經(jīng)營的實際情況，采取合法合理的的措施，改變舊的經(jīng)營管理模式，對內(nèi)部控制和成本費用等加強管理，使得企業(yè)在改革中達到降低稅負，促進企業(yè)發(fā)展，最終達到促進我國經(jīng)濟發(fā)展，提高我國國際競爭力的目的，這也是營業(yè)稅改增值稅這一項政策的目的所在。
[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.
【學位授予單位】：南昌大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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