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江苏自考毕业参考论文:“营改增”减税降负效果分析及税务

发表时间:2018-12-20 14:15 来源:未知 作者:江苏自考网小编
摘 要 
“营改增”即营业税改为增值税,简称“营改增”,是指以前缴纳营业税的应税项目改成缴纳增值税,借此来优化税制结构、公平税收负担、规范分配关系、完善税权配置的原则,健全税制体系,加强税收法制建设,进一步减轻企业税负,并在此基础上扩大增值税征收范围,相应调减营业税等税收,有利于企业降低税负。“营改增”政策的出台不只是简单的税制转换,更重要的是有利于破除重复征税,平衡行业税负,促进工业转型、服务业发展和商业模式的发展。
本文从选题背景出发展开对问题的研究。其次,通过对相关理论的深刻分析,本文阐述了“营改增”前后的效果分析以及应对方式。以中国平安保险股份有限公司为研究对象,从它的改革探究了“营改增”对其的影响。
关键词:“营改增”,税务筹划,第三产业,服务业

Abstract
"Business tax change and increase" means that the business tax is changed into value-added tax, or "business tax reform and increase", which means that the taxable items that previously paid business tax were changed to pay value-added tax, thereby optimizing the tax system structure, fair tax burden, and standardizing the distribution relationship, To improve the principle of tax power allocation, to improve the tax system, to strengthen the construction of the tax legal system, to further lighten the tax burden on enterprises, and on this basis to expand the scope of value-added tax collection, and to adjust and reduce the sales tax and other taxes accordingly, The introduction of the "business reform and increase" policy is not only a simple tax system transformation, but more important is to eliminate repeated taxation, balance the tax burden of the industry, promote industrial transformation, service industry development and business The development of the model.


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