会计财务管理 营改增对服务业的影响及对策.docxVIP

PAGE PAGE III 营改增对服务业的影响及对策 摘 要：在当今社会，面对现代社会服务业在社会中的快速流行，使得我国经济进入快速转变经济发展方式的关键时期，即第三产业也得到快速的发展，并且在推进经济结构的调整、国家综合实力的提高等方面产生了巨大的影响。根据财税制度建立的相关要求，在以保证建立一个有利于科学发展的、健全的财税制度为目的的前提下，可以将原有征收的营业税改为对增值税的征收，这不仅仅能够充分完善整个税收体制，还能够避免一些重复征收的税务。当然，这种改变所带来的影响也是巨大的，一方面可以将第一、二、三产业充分的融合在一起，使得社会能够真正的分工专业化；另一方面可以更大程度的增强企业的发展创新能力，并且有效的减少部分企业的税收成本；此外，还能够合理的协调发展健康的国民经济、优化企业投资以及进出口和消费的结构。本文从相关背景入手，首先阐述营改增的相关理论，并分析营改增对服务业的影响；接着以M公司这一具体公司为例，结合公司具体情况分析营改增对服务业的影响；最后从完善财务管理体系、提高信息化管理水平、调整经营策略、降低一般纳税人认定标准等方面提出服务业应对营改增的对策和建议。 关键词：服务业；营改增；财务影响 Abstract: In todays society, facing the rapid popularity of service industry in modern society, Chinas economy has entered a critical period of rapid transformation of economic development mode, that is, the tertiary industry has also been rapidly developed, and has exerted a huge impact on promoting the adjustment of economic structure and the improvement of national comprehensive strength. According to the relevant requirements of the establishment of the fiscal and tax system, on the premise of establishing a sound fiscal and tax system conducive to scientific development, the original business tax can be changed to the collection of value-added tax, which can not only fully improve the whole tax system, but also avoid some repeated taxation. Of course, the impact of this change is also huge. On the one hand, the primary, secondary and tertiary industries can be fully integrated, so that the society can be truly specialized division of labor; On the other hand, it can enhance the development and innovation ability of enterprises to a greater extent and effectively reduce the tax cost of some enterprises. In addition, it can reasonably develop a healthy national economy, optimize the structure of enterprise investment, import and export and consumption. Starting from the relevant background, this paper firstly expounds the relevant theories of replacing the business tax with a value-added tax, and analyzes the impact of replacing the business tax with a