营改增对行业影响及对策分析.docxVIP

毕 业 论 文 作 者:学 号：学 院:专 业:财务管理题 目: 营改增对行业的影响及对策分析——基于**市交通运输业的角度 毕业论文中文摘要 国家自 2012 年以来实施“营改增”的税收制度改革，初衷是规范企业经营活动、降低企业税负。其目标是希望通过采取结构性减税政策措施来优化税制结构和减轻部分行业税收负担，促进经济发展方式转变和经济结构的调整。中国经济正处于转型发展的关键时期,适时将增值税制度引入到各行业领域,并推广至全国范围,避免了重复征税,对于细化产业分工,推动现代服务业和先进制造业的融合,促进现代服务业发展,减轻工商企业流转环节的税收负担,优化税收结构、完善税收制度都有不同程度的积极意义。 交通运输业是我国国民经济的重要组成部分，与生产流通联系紧密，在生产性服务业中占有重要地位。交通运输业一直以来都征收营业税，然而由于扣除项目范围的缺陷导致部分交通运输企业税收负担呈现不降反升的变动状况。营业税存在着重复征税、不能抵扣进项税额等问题，制约着交通运输业的发展。因此“营改增”政策的出台是为交通运输业带来了重大利好，为促进消费起到了积极的作用。 关键词 营改增；交通运输业；税制结构  毕业论文外文摘要 Title Camp to increase the impact on the industry and countermeasures analysis, based on the Angle of the transportation industry Abstract Countries since 2012, the implementation of camp instead of the tax system reform, is to standardize enterprise management activity, to reduce the corporate tax. The goal is to hope that through structural tax cut policy measures to optimize tax structure and reduce the part of industry tax burden, promote the transformation of economic development patterns and the adjustment of economic structure. Chinas economy is in a critical period of transition, timely introducing value-added tax system in the field of various industries, and promote to nationwide, avoids double taxation, to refine the industry division of labor, promote the fusion of modern service industry and advanced manufacturing industry, promote the development of modern service industry, reduce business circulation link tax burden, optimize the tax structure, perfecting the tax system has a different degree of positive significance. Transportation enterprise tax burden not against changes in the situation. Business tax exists problems such as double taxation, and could not offset the input tax, it restricts the development of transportation industry. So to add camp policy is brought good news for transport, has played a positive role in promoting consumption. Keywords Camp to increase; Transportation industry; Tax structure 目录  TOC \o