本文選題：營改增 + 稅收結構��； 參考：《內蒙古財經大學》2014年碩士論文

【摘要】：1994年稅制改革后我國形成營業(yè)稅、增值稅兩稅并行格局，但隨著經濟的發(fā)展現有流轉稅體系日漸顯現出其內在的缺陷和不合理性，亦對正常的經濟運行造成扭曲。2011年10月26日，國務院常務會議正式通過流轉稅制度改革的試點方案，決定在部分行業(yè)推行營業(yè)稅改增值稅試點。內蒙古為了適應經濟的發(fā)展和國家政策，根據《財政部國家稅務總局關于在全國開展交通運輸業(yè)和部分現代服務業(yè)營業(yè)稅改征增值稅試點的通知》（財稅〔2013〕37號），，從2013年8月1日起，內蒙古自治區(qū)在交通運輸業(yè)和部分現代服務業(yè)開展營業(yè)稅改征增值稅試點，即2013年8月1日起，自治區(qū)從事交通運輸業(yè)和部分現代服務業(yè)（以下簡稱應稅服務）的單位和個人（以下簡稱試點納稅人），應當按規(guī)定繳納增值稅，不再繳納營業(yè)稅。 本文主要研究的是在內蒙古實行“營改增”后會對內蒙古的中小企業(yè)產生什么影響，并提供相應的政策建議。 本文首先闡述了我國目前的稅收結構及營改增的必要先性，為論文的寫作的提供研究的必要性及可行性。論文的第三章主要介紹內蒙古中小企業(yè)現狀，為論文寫作提供寫作背景及寫作意義。第四章為文章中心章節(jié)——案例分析。在此章節(jié)主要選取了內蒙古符合“營改增”范圍的三家中小企業(yè)進行案例分析，選取的第一家為一般納稅人A出租車公司，分析了A公司進項稅抵扣的多少，對企業(yè)稅負的影響。第二家為一般納稅人B文化傳播公司，分析了B企業(yè)由于從事兩種不同的應稅勞務，對企業(yè)稅負產生的影響。第二家為小規(guī)模納稅人C信息技術有限責任公司，分析了C公司身為小規(guī)模納稅人“營改增”后對企業(yè)稅負的影響。通過上述的分析本文從消除重復負稅，促進產業(yè)結構調整；抵扣項目決定企業(yè)稅負的升降；一般納稅人稅負上升、小規(guī)模納稅人稅負下降；影響企業(yè)會計核算、提高企業(yè)利潤等方面分析了“營改增”對內蒙古中小企業(yè)的影響。最后針對改革產生的影響提出政策建議。
[Abstract]:After the tax system reform in 1994, our country formed the business tax, the value-added tax two taxes parallel pattern, but along with the economic development, the existing turnover tax system gradually showed its inherent defect and irrationality, also caused the distortion to the normal economic operation. The executive meeting of the State Council formally adopted the pilot scheme of the reform of the turnover tax system and decided to carry out the pilot reform of business tax and value-added tax in some industries. In order to adapt to economic development and national policies, According to the Circular of the State Administration of Taxation of the Ministry of Finance on the introduction of Business tax on Communications and Transportation and part of Modern Services to VAT in the whole country "(Finance and Taxation No. 2013) No. 37, beginning on August 1, 2013," The Inner Mongolia Autonomous region has launched a pilot project in the transportation industry and some modern service industries to convert business tax into value-added tax, that is, from August 1, 2013. Units and individuals in the autonomous region engaged in transportation and some modern services (hereinafter referred to as taxable services) (hereinafter referred to as pilot taxpayers) shall pay value-added tax in accordance with regulations and no longer pay business tax. This paper mainly studies the influence of "camp reform and increase" on small and medium-sized enterprises in Inner Mongolia, and provides corresponding policy suggestions. This paper first expounds the present tax structure of our country and the necessity of economic reform and increase, and provides the necessity and feasibility of the research for the writing of the thesis. The third chapter mainly introduces the present situation of small and medium-sized enterprises in Inner Mongolia, and provides writing background and writing significance for thesis writing. The fourth chapter is the central chapter of the article-case study. In this chapter, three small and medium-sized enterprises in Inner Mongolia that accord with the scope of "business reform and increase" are selected for case study. The first one is the general taxpayer A taxi company, and the amount of income tax deductions from company A is analyzed. The impact on the tax burden of the enterprise. The second is the general taxpayer B culture communication company. It analyzes the influence of B enterprise on the tax burden due to two different kinds of taxable services. The second company is the small scale taxpayer C information technology limited liability company, analyzed C company as the small scale taxpayer "the management change increases" the influence to the enterprise tax burden. Through the above analysis, this paper from the elimination of duplication of negative taxes, promote industrial structure adjustment; deductible items determine the rise and fall of corporate tax burden; the general taxpayer tax burden rises, small scale taxpayers tax burden decline; affect the accounting of enterprises, This paper analyzes the influence of "business transformation and increase" on small and medium-sized enterprises in Inner Mongolia. Finally, policy recommendations are put forward in view of the impact of the reform.
【學位授予單位】：內蒙古財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F276.3

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