昆明理工大学津桥学院-营改增”对中小企业的影响研究——以物流企业为例.docVIP

PAGE 8 “营改增”对中小企业的影响研究——以物流企业为例 学 院 经济管理学院 专 业 会计学 年 级 2014级 学生姓名 王永超 学 号 201401030434 指导教师 龙海雯 职称 “营改增”对中小企业的影响研究——以物流企业为例 摘要：营业税入增值税，是目前结构性减税的一项重要措施。推进经济发展方式转变，促进经济结构调整，既是制度创新，又是重大改革，完善有利于科学发展的税收制度。作为新兴的服务业，物流业起步较晚，但发展势头强劲。中国的需求对物流业的需求继续增加。如何利用税收改革的契机，加快物流业的进一步发展，成为一个关键问题。本文在研究背景的基础上，阐述了营业税和增值税的概念和特点。以物流企业为例，阐述了中小企业在中国的税收政策和相关理论知识的演化。最后强调了“增值税改革”，指出物流企业通过增值税代替营业税，对存在的问题提出了对策和建议。 关键词：营改增；中小企业；税制改革 Abstract: The entry of business tax into VAT is an important measure of structural tax reduction at present. To promote the transformation of the mode of economic development and to promote the adjustment of economic structure, it is not only a system innovation, but also a major reform and a perfect tax system for the development of science. As a new service industry, the logistics industry started late, but it has a strong momentum of development. Demand for Chinas demand for the logistics industry continues to increase. How to make use of the opportunity of tax reform to accelerate the further development of the logistics industry has become a key issue. On the basis of the research background, this paper expounds the concept and characteristics of business tax and value-added tax. Taking the logistics enterprises as an example, this paper expounds the evolution of the tax policy and related theoretical knowledge of small and medium-sized enterprises in China. At last, it emphasizes the VAT reform, and points out that the logistics enterprises take the value added tax instead of the business tax, and put forward the countermeasures and suggestions for the existing problems. Keywords: Camping and increasing; small and medium enterprises; tax reform 目录 TOC \o