淺談“營改增”對企業(yè)的影響畢業(yè)論文(已修改)
2025-10-18 21:44 本頁面
【正文】 海 南 大 學(xué) 畢 業(yè) 論 文（設(shè)計） 題 目： 淺談 “ 營改增 ”對企業(yè)的影響 學(xué) 號： 20201702310070 姓 名： 年 級： 2020 級 學(xué) 院： 經(jīng)濟與管理學(xué)院 系 別： 會計學(xué) 專 業(yè)： 會計學(xué) 指導(dǎo)教師： 完成日期： 2020 年 04 月 29 日 淺談“營改增 ”對企業(yè)的影響 II 摘要 “營改增”即 營業(yè)稅改征增值稅， 是我國“十二五”期間最重要的財稅改革，是我國目前財稅改革的“重頭戲”。隨著經(jīng)濟發(fā)展的需要，“營改增”勢在必行。 本文運用理論分析和實證分析相結(jié)合、定性分析與定量分析相結(jié)合的研究方法，分析研究了“營改增”對企業(yè)的影響及應(yīng)該采取的措施方法。本文簡要對“營改增”進(jìn)行了簡要介紹，介紹了“營改增”的概念、稅改進(jìn)程，引申出“營改增”對于整個國民經(jīng)濟的重要意義；繼而從行 業(yè)和納稅資格兩個角度分析了“營改增”對企業(yè)稅負(fù)的影響 ，然后又分析了“營改增”對企業(yè)會計核算和發(fā)票管理的影響。最后根據(jù)影響提出解決措施，政府宏觀調(diào)控外，希望企業(yè)能夠做好稅收籌劃，根據(jù)稅改建立健全會計核算體系和發(fā)票管理制度，真正從“營改增”中受益。 2020 年迎來了“營改增”擴圍新的一年，營業(yè)稅這一重大稅種將逐步被消滅，通過“營改增”這一重大歷史性變革，我國經(jīng)濟結(jié)構(gòu)將得到優(yōu)化提升，市場細(xì)化社會分工將得到加強，各行業(yè)將會均衡平穩(wěn)發(fā)展。希望企業(yè)能夠正視“營改增”對企業(yè)的影響，抓住機遇，加快企業(yè)的優(yōu)化提升，增強自身的 競爭能力。 關(guān)鍵詞： 營改增；稅負(fù)；會計核算；影響；措施 淺談“營改增 ”對企業(yè)的影響 III Abstract Business tax on the value added tax namely business tax VAT, tax reform is the most important of China39。s Twelfth Five Year Plan period, China is currently the tax reform. .With the need of economic development, Business tax on the value added tax be imperative. Based on theoretical analysis and empirical analysis of research methods, bining qualitative analysis and quantitative analysis, analysis of the measures to increase the Business tax influence on the enterprise and take. This paper gives a brief introduction of Business tax on the value added tax , introduced the Business tax on the value added tax concept, the tax reform process, the Business tax on the value added tax is important to the entire national economy。 two angles and then from the industry and tax qualification analysis of Business tax on the value added tax to the enterprise tax burden, then analysis of the effect of Business tax on the value added tax to the enterprise accounting and invoice management. Finally, according to the measures, the government39。s macro regulation and control, hope the enterprise can do tax planning, according to the tax reform to establish and perfect the accounting system and the invoice management system, the real benefit from the Business tax on the value added tax 2020 ushered in the Business tax on the value added tax expanding around the new year, the business tax of this major tax will be gradually eliminated, by Business tax on the value added tax this historic change, China39。s economic structure will be optimized, the market refinement of social division of labor will be strengthened, the industry will have to balance the steady development. Hope enterprises to face the Business tax on the value added tax influence on the enterprise, seize the opportunity Key word: Business tax on the value added tax。 Tax burden。 Accounting。 Influence。 Measures 淺談“營改增 ”對企業(yè)的影響 IV 目 錄 一、“營改增”的概念簡介及稅改進(jìn)程 ??????????? 1 （一）“營改增”的概念及簡介????? ????????? 1 （二）“營改增”稅改進(jìn)程???????????????? 1 二、 “營改增”的意義 ??????? ??
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