【正文】 circulation tax, business tax number rely on sales ine and valueadded tax on on added value in each circulation It is because of the tax system design is different, lead to the business tax of the industry in the industrial chain in a rolling snowball in the process of circulation,this expanding tax burden has serious impact on the development of modern service industry in our country and the country transformation and upgrading of industrial structure, Fundamentalism institutional reform of the tax has been imminent. Since the 1994 introduction of value added tax in our country, government has made three major reforms for VAT to fully implement and promote in our country. Business tax change paid VAT is under the background of structural tax reduction policy in our country,by changing the part with the collection of business tax VAT method, to solve the problems that the double taxation of business tax,and through to the tax burden is increasing with decreasing selectivity for upgrading the industrial structure adjustment,business tax chang to VAT is made experiments and promotion in the whole country is not only to s the problem of double taxation of business tax is the institutional problems,especially for modern service industry as the main direction of the tertiary industry vigorously development create a favorable tax environment. Tax policies as a means of national macro fiscal, using tax policy as a lever through the form of tax breaks to reduce the enterprise the management cost,stimulate the enterprise more willing to invest in the form of burden,promote our country service industry of economic development and optimization of industrial structure adjustment. Th pilot program of substituting the VAT for Business Tax in modern service industry has theoretical significances on eliminating double taxations,reducing tax burden, improving tax system and optimizing tax structure. And it also has practical nonsignificance deepening industrial division,driving industrial upgrading and changing the mode of economic development as well as revenue growth. Now there are great break though in reform path,reform orientation and tax design. Besides,there are great achievements in tax structure improvement, structural tax reduction and industry promotion. However,there are also many shortages,such as too much rates and high 3 standard for mon taxpayer. VAT is not though,and it is necessary to adjust the financial system between central and local government. In the next step,it is need to expand the scope of reform,increase the pilot industry， reduce the rates levels and lower the standard for mon taxpayer. At the same time,the relevant supporting measures should be perfected. For example,perfect the VAT,build local duty,and increase government transfers. Key words: camp to increase。另外，增值稅轉型不徹底、中央和地方財政體制調整等問題尚未解決。 現 代服務業(yè)、交通運輸業(yè)等行業(yè)的“營改增”措施在消除重復征稅、減輕稅收負擔、完善稅制體系、優(yōu)化稅制結構方面具有重要的理論意義，同時在深化產業(yè)分工、帶動產業(yè)升級、轉變經濟發(fā)展方式、改變稅收增長方式等方面有重要的現實意義。營業(yè)稅改征增值稅是在我國結構性減稅的政策背景下提出來的，通過將征收營業(yè)稅的部分行業(yè)進行改征增值稅以達到解決目前營業(yè)稅存在的重復征稅問題，并通過對稅負有增有減的選擇性調整促進產業(yè)結構升級。正是由于這種稅制設計上的不同，使得計征營業(yè)稅的行業(yè)在產業(yè)鏈流動循環(huán)過程中稅負像“滾雪球” 一樣的增長，這種不斷擴大的稅收負擔己經嚴重影響了我國現代服務業(yè)、交通運輸業(yè)等征收營業(yè)稅的行業(yè)的發(fā)展和國家產 業(yè)結構的轉型升級，對營業(yè)稅進行根本上的制度性改革已經迫在眉睫。 目 錄 摘要 ................................................................... 1 Abstract ............................................................... 2 一、緒論 ............................................................... 4 （一）研究背景 ......................................................... 4 （二）研究現狀 ......................................................... 8 （三）主要內容 ......................................................... 8 （四）研究方法 ......................................................... 9 二、相關理論知識 ....................................................... 9 （一）營業(yè)稅與增值稅的相關理論概述 ..................................... 9 （二）稅收中性理論 .................................................... 10 （三）稅收宏觀調控理論 ................................................ 11 三、不同行業(yè)“營改增”的必要性和可行性 ................................ 11 （一）現代服務業(yè)“營改增”的必要性和可行性 ............................ 12 1．現代服務業(yè)“營改增”的必要性 ....................................... 12 2．現代服務業(yè)“營改增” 的可行性 ....................................... 13 （二）交通運輸業(yè)“營改增”的必要性和可行性 ............................ 14 1．交通運輸業(yè)“營改增”的必要性分析 ................................... 14 2．交通運輸業(yè)“營改增”的可行性分析 ................................... 15 四、“營改增”對不同行業(yè)的影響 ......................................... 16 （一）“營改增”對現代服務業(yè)的影響 ..................................... 16 （二）“營改增”對交通運輸業(yè)的影響 ..................................... 18 1．從理論上分析“營改增”對交通運輸業(yè)的影響 ........................... 18 2．從具體的數據分析“營改增”對交通運輸業(yè)的影響 ....................... 19 五、“營改增”過程中存在的問題 ......................................... 21 （一）征收管轄權問題 .................................................. 21 （二）部分企業(yè)稅 負增加問題 ............................................ 21 六、進一步完善營業(yè)稅改征增值稅的對策建議 .............................. 22 （一）充分利用過渡期的稅收政策 ........................................ 22 （二）合理選擇納稅人身份 .............................................. 22 （三）謹慎選擇供應商，盡量獲取增值稅專用發(fā)票 .......................... 23 （四）綜合考慮市場和成本因素，調整定價策略 ............................ 23 (五 )加強內部控制，改進財務處理 ....................................... 23 結束語 ................................................................ 24 參考文獻 .............................................................. 25 致謝 .................................................................. 26 附注：畢業(yè)論文開題報告書 一、主要研究目標和內容 ................................................. 1 (一 )主要研究目標 ....................................................... 1 (二 )論文提綱 ........................................................... 1 (三 )各部分內容之間的邏輯關系 ........................................... 3 二、準備工作和主要措施 ...............................................