浅谈“营改增”对我国中小企业的影响
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浅谈“营改增”对我国中小企业的影响(论文7000字,答辩PPT)
摘要：随着现代的纳税的电子信息时代的来到，选择合适的时机来逐步取消小规模的纳税人的规定；不断地强化税收征管的规定，根据实际来调整中央与地方税收的共享系统；这其中也包含了与促进中小企业的发展和营改増的政策的其他相关联的政策，比如说建立健全中小企业管理法律法规，不断建立健全中小企业的专设的管理单位和促进中小企业资金来源和企业的信用担保的金融体系，合情合理的制定税务征收和国家与地方财政补贴等内容。本文首先分析了我国中小企业发展的现状和地位，接着分析了中小企业发展中小企业的必要性，最后分析了中小企业发展中存在的问题和建议。
关键词：中小型企业；业税改增值税；发展；完善政策
Abstract: With the advent of the modern electronic information era of tax payment, we have chosen an opportune time to phase out the provisions of small-scale taxpayers step by step. We will continue to strengthen the provisions on tax collection and administration and adjust the sharing system of central and local tax revenues according to the actual conditions. It also includes other related policies that promote the development of small and medium-sized enterprises and the reform of the business management system. For example, establishing and perfecting laws and regulations governing SMEs management, continuously establishing specialized management units for SMEs and promoting SME funding sources and The financial system of credit guarantee enterprises, reasonable development of tax levy and state and local financial subsidies and so on.This article first analyzes the current situation of the development of small and medium-sized enterprises and position, and then analyzes the camp to add to the necessity of the development of small and medium-sized enterprises, and finally analyzes the problems existing in the camp to increase and the suggestion.
Key words: small and medium enterprises, business tax reform value - added tax, development, perfect policy
目 录
1 研究的目的与意义 1
1.1 研究目的 1
1.2 研究意义 2
2 我国中小企业发展现状和所处的地位 2
3营改增对中小企业发展的必要性 4
3.1营改增的推出背景和进展 5
3.2营改增的特点 5
3.3营改增对中小企业发展的影响 7
4营改增存在的问题 7
4.1 征收范围所带来的矛盾 7
4.1.1征收范围过窄 7
4.1.2销售行为难以辨识 8
4.2 我国增值税自身的缺陷和弊端 9
4.2.1存在重复征税问题 9
4.2.2不利于产业调整和优化 9
4.2.3不利于国际市场竞争 10
5完善我国营改增的对策 10
5.1扩大增值税的增值范围 10
5.2简化税制，改进征管 11
5.3保持纳税时间界定基础的一致性 11
结论 12
参考文献 12