毕业论文 增值税转型后存在的问题及对策.doc

毕 业 设 计（论文） 设计（论文）题目： 增值税转型后存在的问题及对策 学生签名： 指导教师签名： 日 期： 目 录 摘要．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．Ⅱ Abstract．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．Ⅲ 引言．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 1 增值税的基本概述．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 1.1 增值税的含义．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 1.2 增值税转型的内容．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 2 增值税转型后产生的积极影响．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 2.1 降低了企业的税收负担．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 2.2 增加了企业的利润．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2 2.3 拉动了经济增长促进我国产业结构的调整进一步加大就业压力易形成新一轮的通货膨胀借鉴国外经验采取积极的就业政策,缓解增值税转型所带来的就业压力After the transformation of value-added tax problems and countermeasures Abstract Since January 2009, 1, China began to implement the transformation of VAT reform, changed by production-based value-added tax for consumption-based value-added tax. In this paper, the transformation of VAT from a positive influence: lowered tax burden, increased profits, boosted economic growth, promoted our industrial structure adjustment, promoted the development of small and medium-sized enterprises; Second, after the transformation of VAT brought problems: financial income ruduced, VAT system failded to perfect establish, the collection of scope was narrow, further strengthen the employment pressure, easy to form a new round of inflation, the problem of small-scale VAT payer’s online; Three, perfecting VAT policy’s advices: increase the new taxes, optimize the tax structure, reference the abroad of experience, expand the scope of the VAT on, take a proactive employment policy, alleviate the transformation of VAT brings the employment pressure, create a good environment by tax, govern, strengthening invoice management on those three aspects to the explanation of transformation of VAT . finally, the VAT future development trends make some predictions. Keyword: The transformation o