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1、海 南 大 學(xué)畢 業(yè) 論 文(設(shè)計(jì))題 目: 淺談“營(yíng)改增”對(duì)企業(yè)的影響 學(xué) 號(hào): 20101702310070 姓 名: 年 級(jí): 2010 級(jí) 學(xué) 院: 經(jīng)濟(jì)與管理學(xué)院 系 別: 會(huì)計(jì)學(xué) 專(zhuān) 業(yè): 會(huì)計(jì)學(xué)

2、 指導(dǎo)教師: 完成日期:2015 年 04 月 29 日 淺談“營(yíng)改增”對(duì)企業(yè)的影響IIIAbstract“ Business tax on the value added tax “ namely business tax VAT, taxreform is the most important of China's “Twelft

3、h 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

4、 methods, combining 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 o

5、n 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

6、 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 accounti

7、ng and invoice management. Finally, according to the measures, the government's macro regulation and control, hope the enterprise can do tax planning, according to the tax reform to establish and perfect the accounti

8、ng system and the invoice management system, the real benefit from the “ Business tax on the value added tax “2014 ushered in the “ Business tax on the value added tax “ expanding around the new year, the business tax of

9、 this major tax will be gradually eliminated, by “ Business tax on the value added tax “ this historic change, China's economic structure will be optimized, the market refinement of social division of labor will be s

10、trengthened, 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 opportunityKey word: Business tax on the

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