营改增论文分析.doc

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毕业论文
“营改增〞对效劳业作用和意义
摘要
目前全国开场营改增的改革，一方面给效劳业带来了机遇的同时也带来了挑战，许多效劳业面对营改增不但没有使税务负担减轻，反而加重了，真实的有效税率和企业税负终究是减少还是增加存在争议。有说法是“改在效劳业，利在工商业〞。官方数据认为是减的，但是来自民间的更多声音认为是增的。营改增到底对效劳业有什么样的意义呢，。
关键词：营改增 效劳业 影响 营改增作用和意义
Abstract
The plan of changing Business ta* into VAT will be developed in our all country. On the one hand, to service industry,it has brought the opportunity and also poses a challenge. Many of the services sector in the face of the changedo not relieve ta* burden. Is the real effective ta* rate and enterprise ta* burden reduced or increased? There is a word "change in the service sector, but profit in business and industry〞. Official data show that it is reduced, but more from the folk sound is believed to be increased. If you want to get the answer, we should take what kind of measures to solve the problems arising from the process? This is what we want to discuss.
Key words:changing Business ta* into VAT service industry influence solutions
目录
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引言……………………………………………………………………1
一、营业税、增值税以及他们的重要作用……………………………1
〔一〕营业税、增值税……………..………………………….…..…..1
〔二〕营业税和增值税的重要作用及其历史缺陷……………………2
营业税改增值税原因分析……………………………..……….2
〔一〕现行税制缺陷：征收围局限，抵扣链条断裂…………..….…..2
〔二〕专业化开展障碍…………………………………………