学论文 “营改增”政策的利与弊.doc

徐州工程学院学年论文学年论文(会计专题) “营改增”政策的利与弊"Camp to Increase the Be nefits and Disadvantages of" Policy 学生姓名张宏元班级 10 财务管理 1班学号 20101501140 专业财务管理学院管理学院指导教师 2013 年2月1日 10 摘要当前,我国正处于加快转变经济发展方式的攻坚时期,大力发展第三产业, 尤其是现代服务业,对推进经济结构调整和提高国家综合实力具有重要意义。按照建立健全有利于科学发展的财税制度要求,将营业税改征增值税,有利于完善税制,消除重复征税;有利于社会专业化分工,促进三次产业融合;有利于降低企业税收成本,增强企业发展能力;有利于优化投资、消费和出口结构,促进国民经济健康协调发展。与此同时,我认为,它也随之带来一些不可避免的弊端。为此,我们就需要更进一步地去了解这个政策。关键词:“营改增”政策;利与弊 Abstract At present, our country is in the accelerating transformation of the mode of economic development in the crucial period, vigorously develop the tertiary industry, especially modern service industry, to promote structural adjustment of the economy and has important significance in improving prehensive national strength. According to establish the required tax system conducive to scientific development, the business tax levy value-added tax, improve the tax system, the elimination of double taxation; conducive to social specialization division, promote the fusion of the three industries; to reduce the tax cost, the enhancement enterprise development ability; conducive to optimizing the investment, consumption and export structure, to promote the coordinated development of national economy. At the same time, I think, it also brings some malpractices. Therefore, we need to further to understand the policy. Keywords : " Camp to add " policy Pros and cons 12 一、“营改增”政策之利端(一) 税