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1、学年论文（会计专题）“营改增”政策的利与弊"CamptoIncreasetheBenefitsandDisadvantagesof"Policy学生姓名张宏元班级10财务管理1班学号20101501140专业财务管理学院管理学院指导教师2013年2月1日officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaSt
2、ate-ownedpublictransportenterprises,thecompanyconsistsofoneortwo,thirdDivision.Integrationofpublictransportservicesisnotyetestablished摘要当前，我国正处于加快转变经济发展方式的攻坚时期，大力发展第三产业，尤其是现代服务业，对推进经济结构调整和提高国家综合实力具有重要意义。按照建立健全有利于科学发展的财税制度要求，将营业税改征增值税，有利于完善税制，消除重复征税；有利于社会专业化分工，促进三次产业融合；有利于降低企业税收成本，增强企业
3、发展能力；有利于优化投资、消费和出口结构，促进国民经济健康协调发展。与此同时，我认为，它也随之带来一些不可避免的弊端。为此，我们就需要更进一步地去了解这个政策。关键词：“营改增”政策；利与弊officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterpri
4、ses,thecompanyconsistsofoneortwo,thirdDivision.IntegrationofpublictransportservicesisnotyetestablishedAbstractAtpresent,ourcountryisintheacceleratingtransformationofthemodeofeconomicdevelopmentinthecrucialperiod,vigorouslydevelopthetertiaryindustry,especiallymodernserviceindustry,topr
5、omotestructuraladjustmentoftheeconomyandhasimportantsignificanceinimprovingthecomprehensivenationalstrength.Accordingtoestablishtherequiredtaxsystemconducivetoscientificdevelopment,thebusinesstaxlevyvalue-addedtax,improvethetaxsystem,theeliminationofdoubletaxation;conducivetosocialspe
6、cializationdivision,promotethefusionofthethreeindustries;toreducethetaxcost,theenhancemententerprisedevelopmentability;conducivetooptimizingtheinvestment,consumptionandexportstructure,topromotethecoordinateddevelopmentofnationaleconomy.Atthesametime,Ithink,italsobringssomemalpractices
7、.Therefore,weneedtofurthertounderstandthepolicy.Keywords："Camptoadd"policyProsandconsofficiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterprises,thecom
8、panyc
