会计论文-关于营业税改增值税后若干问题的探讨.doc

焦 作 大 学 毕 业 设 计（论 文） 作 者 王 学 号 1196 学 院 继续教育学院 专 业 会计电算化 题 目 关于营业税改增值税后若干问题的探讨 指导教师 职 称 二 0一 六 年 四 月 摘 要 1994年分税制改革确立了营业税和增值税并行的制度，这是符合当时社会经济条件的。但是，随着我国市场经济的不断推进，曾经发挥重要作用的营业税已经严重不能适应当前经济的发展，急切需要进行改革，而已经发展成熟的增值税恰恰能够将其取代。于是，逐步推行营业税改征增值税的步伐，实现我国税制体系与国际标准税制体系接轨，成为新一轮税改的主题。但是，改革必然会产生阵痛，会出现各种各样的问题，能否解决这些问题，关系到改革的成功与否。因此，对改革进程中出现的问题以及对策的研究就显得尤为必要。本文营业税改征增值税的必要性和试点方案总结了营业税的弊端以及增值税的优点以此来证明营业税改征增值税的必要性。同时，对营业税改征增值税的试点方案进行了部分解读。营业税改征增值税过程中存在问题之解决对策。本主要是给相关行业在税改中存在的问题提供具体的应对之策 关键词：营业税；改征；增值税；问题；对策 ABSTRACT The tax reform in 1994 established the system of business tax and value-added tax parallel, this is in accordance with the social economic conditions. However, with the advancement of our country market economy, play an important role in the business tax had serious can not adapt to the current economic development, the urgent need for reform, and has grown to replace the VAT on the can. Then, gradually promote the pace of change business tax paid VAT, tax system and the international standard tax system in our country, has been the subject of a new round of tax reform. However, reform will inevitably produce pain, will appear all sorts of problems, can solve these problems, related to the success of reform. Therefore, the reform of the problems and countermeasures in the process of research is particularly necessary. In this paper, the necessity of the change from the business tax paid VAT and pilot scheme that on the one hand, summarizes the advantages of the disadvantages of the business tax and value-added tax in order to prove the necessity of business tax paid VAT instead. At the same time, the change of business tax paid VAT pilot program to carry on the part of the interpretation. The last part of the business tax is paid VAT instead of problems in the process of solution. This article mainly gives the problems existing in the related industri