营改增对现代服务业的影响

摘要：现阶段，我国正处于产业转型和经济中高速发展的新时期，经济发展的中心已逐渐向现代服务业转移。“营改增”是我国为大力发展现代服务业而出台的一项重要税改政策，其主要目的是降低现代服务业的税收成本，增强企业发展能力。我国自2012年开始在上海试点“营改增”，减税效果十分显著，估算已超过5000亿元。为进一步扩大减税规模，今年3月18日国务院常务会议作出了自5月起全面推开营改增试点的决定，增值税将完全取代营业税。

本文在阅读了大量文献的基础上，从营业税和增值税的税收机理出发，先是分析了营改增的背景，再从现代服务业的各个行业分析了营改增的成效。接着本文选取了华策影视公司为营改增案例，对其2012、2013年的年度财务报告分析发现营改增后公司的税负明显降低。然后通过计算无差别平衡点抵扣率为公司2016年规划了节税建议。52837

毕业论文关键词：营改增；现代服务业；税负

The Influence of VAT Tax Reform on Moderm Service Industry

Abstract：At present, our country is in the new period of the industrial transformation and economic rapid development , the center of the economic development has gradually shift to modern service industry. "VAT tax reform" in our country is to develop the modern service industry and has an important tax reform policy, the main purpose is to reduce tax cost, modern service industry to enhance enterprise development ability. In our country since 2012 in Shanghai pilot "VAT tax reform", very significant effect of tax cuts, estimate has more than 500 billion yuan. This year, in order to further expand the scale of the tax cuts, on March 18, the state council executive meeting made camp implemented since may change the decision of the pilot, value added tax and business tax is about to complete the merger.

In this paper, on the basis of reading a large amount of literature, from business tax and value-added tax mechanism, the change of background, first analyzed the camp again from all industries of the modern service industry to increase the effectiveness of the camp were analyzed. Then this paper selected the step-by-step change case, co-sponsored by the film and television company to its 2012, 2013 annual financial report analysis found to increase the company's tax burden significantly decreased after camp. Then through calculating indiscriminate balance value-added section 2016 planning for the company for tax advice.

Key Words: VAT tax reform； modern service industry； tax

摘要 I

Abstract II

目录 III

一、引言 1

二、营业税、增值税的税收机理 2

（一）营业税 2

（二）增值税 3

（三）增值税的优势 4

三、营改增的背景 5

（一）国际背景 5

（二）国内背景 5

四、营改增对现代服务业的影响 7

（一）现代服务业发展现状 7

（二）现代服务业“营改增”进程 8

（三）现代服务业营改增试点成效 11

五、营改增案例分析 12

（一）公司简介营改增对现代服务业的影响:http://www.751com.cn/kuaiji/lunwen_56872.html