论文总字数：15562字

摘 要

“营改增”是政府出台为了减轻税负的政策，不再征收营业税，对货物、服务都征收增值税。其目的就是为了避免重复征税，减轻企业的税负，促进国家产业结构升级，促使社会经济可以有良性的循环，优化现代行业资金使用带来更多利润。

2016年5月1日我国实施了全面“营改增”，全部的服务行业营业税改成增值税，淘汰了营业税后，原本征收营业税的企业需要根据新的税制购买增值税专用发票，按照新税制计算企业的营业收入的应缴税额。对于整个服务行业来看，增值税的推广给行业带来了很大改变，减轻大部分的税负负担，并且改变着行业结构，让各行业之间的合作变得更加容易更加紧凑，优化着整个行业结构。对此，全面“营改增”给我们社会带来的巨大改变，深深地影响着我国经济发展水平，在当今经济高速发展的社会，不断发展创新，通过了解新税制，并利用其规定进行合理避税，对当代财务工作者要求越来越高，但与此同时也对所有财务人员的管理行为更加规范严谨。现在国际经济发展主要看国家的服务业发展程度，对与“营改增”后对服务行业的关注度也日渐升高，新税制下的服务业承载着国民经济迅速发展并提升综合国力的期望。

本文采用文献资料法及理论分析法，查找国内外大量的期刊论文，以及利用所学的税法知识展开并进行分析。“营改增”后，服务业的变化为主要研究对象，分析产生有利和不利的影响，和产生的问题，以及在当前税法下合情合理的应对处理方式。

关键字：“营改增”；服务业；影响

The Impact of Transition from Business Tax to Value-Added Tax to Service Industry

Abstract

The government’s policy to reduce the tax burden is transition from business tax to value-added tax. No business tax will be levied and VAT will be levied on goods and services. The purpose is to avoid double taxation, reduce the tax burden on enterprises, promote the upgrading of the country"s industrial structure, promote a virtuous cycle of social economy, and optimize the profitability of funds used by the modern industry.

On May 1, 2016, China implemented a comprehensive business tax reform and all the service tax in the service industry was converted into value-added tax. After the business tax was phased out, the original business tax levied on the basis of the new tax system was required to purchase special value-added tax invoices and calculate the enterprises under the new tax system Of the operating income tax payable. For the entire service industry, the promotion of value-added tax has brought great changes to the industry, reducing most of the tax burden and changing the industry structure so as to make the cooperation among various industries easier, more compact and optimized The entire industry structure. In this regard, the tremendous changes brought about by the comprehensive camp reform to our society have profoundly affected the level of economic development in our country, constantly developing and innovating in today"s rapidly-evolving society, understanding the new tax system and using its provisions for reasonable tax avoidance , The demand for contemporary financial workers is getting higher and higher, but at the same time it also regulates the management behavior of all financial personnel more rigorously. At present, the development of the international economy depends mainly on the development of the service industry in the country. The attention paid to the service industry after the change of the camp is also on the rise. The modern service industry under the new tax system carries the expectation that the national economy will develop rapidly and enhance its overall national strength.

This article uses literature data and theoretical analysis to find a large number of journal articles both at home and abroad, as well as using the tax knowledge learned to start and analyze. After B to V, the change of service industry is the main research object, the analysis produces favorable and unfavorable influence, and the problems that arise, as well as the reasonable and reasonable countermeasures under the current tax law.

Key words: Transition from business tax to value-added tax;Service Industry;Influence

目录

摘 要 I

Abstract II

目录 1

第一章　绪　　论 1

1.1 研究的背景 1

1.2 研究目的及意义 1

1.3 研究的内容及框架 1

第二章 文献综述 2

2.1 关于“营改增”对服务业的概述和必要性 2

2.2 关于“营改增”对服务业产生的问题 2

第三章 服务业“营改增”的相关概述 4

3.1 “营改增”的概念 4

3.2 “营改增”的意义 4

3.3 服务业的概念 5

3.4 服务业“营改增”的概况 6

第四章 “营改增”对服务业的影响及问题分析 7

4.1 “营改增”对服务业的正面影响 7

4.2 “营改增”对服务业的负面影响 8

4.3 服务业“营改增”后产生的问题 9

第五章 “营改增”后服务业的应对政策 10

结 论 11

致 谢 12

参考文献（References） 13

第一章　绪　　论

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