27830.“營改增”對揚安公司的稅負(fù)影響及對策研究

1、分類號UDCIIIIIIIIIIIIIIIIIIIlY3275402埸川大譬YANGZHOUUNIVERSITY碩士學(xué)位論文學(xué)號密級MZl4075(全日制專業(yè)學(xué)位)“營改增”對揚安公司的稅負(fù)影響及對策研究指導(dǎo)教師姓名：申請學(xué)位級別：李誠論文提交日期：2Q!Z生魚月學(xué)位授予單位：揚劌態(tài)堂答辯委員會主席：論文答辯日期：2Q12生5月2墨旦學(xué)位授予日期：2Q!Z生魚旦三Q旦2017年6月IIAbstractInMay2016，theconst

2、ructionindustrythefinancialindustryandthelifeserviceindustryallincludedinthescopeofvalueaddedtax，markingthebeginningof2012，fiveyear8o士buslnesstaxtochangethevalueaddedtax(hereinafterreferredtoasthe”camp”)taxreformendedThe

3、taxwilleventuallyreplacethebusinesstaxThereformofthetaxsystemofthecoumrycoVersawiderangeofindustriescoveringallaspectsoftheindustlTandhasagreat1mpactonthedeveloDmentofthenNionaleconomyThepurposeistosolvetheproblemofdoubl

4、e切XatlonandtaxationMore脅鋤dreasonablemarketenvironmentForthetransformatlonofeconomlcdevelopment，promoteeconomicrestructuringandindustriNoptimizationandup掣admgtolayasolidroundionTheconstmctionindus衄isartimportantpillarindu

5、stryofthecountryThehealthydeveloDmentoftheconstructionindustryisrelatedtotheprosperityandstabilityofthenatlonaleconomyAtpresent，ChinasconstructionindustryisstillintheformofextenslVedeVelopmellt，altho氟theoverallsizeislarg

6、ebutthedevelopmentlevelislowlong。termbusinesstaxtaxationisoneofthefactorsrestrictingitsdevelopmentTheimpactofrepeatedtaXatlonoibusinesstax，constmctionenterprisesgeneraUylowprofitmargins，affectedbychanges112themarketenvir

7、oment，”change”taxsystemchangesintheimpactoftheconstmctlonmdustryca工1besaidtobeimpact，beforesomedomesticscholarsonthe”TheresultsoftheenterpnsesarenotoDtimisticMostenterpriseswillshowthatthetaxincreasewillincreaseafterthe“

8、increase“bYtheenterDrisesTherefore，thestudyoftheinfluenceof”increase”onconstructionenterpnseshasboththecreticalandpracticalsignificanceInthispaper，takingYangAncompawasanexample，thispaperanalyzesthechangesorcorDoratetaxbu

9、rdenafter”change”byYangAnCompanyandfindsoutthereasons士o。thechange，a11dthenprovidescorrespondingcountermeasuresforthecompanytosolvethepronemof”TheThispaperfirstdiscussesthebackgroundandsignificanceoftheimplementatlonofthe

10、”challgeffbythestateandputsforwardtheresearchideasandmethodsSecondly，itexpoundsthetheoreticalbasisofthe”increase”andthenintroducestheYanganCompanyastheresearchcaseTheimDactoftheprojecttaxburdenanalysis”Campincrease”after

11、thetaxbⅢd。noftheconclusion：’，CampincreaseafterYangancompanytaxburdenwillbereduced，buthlgherthanthetheoreticaltaxburden，thereasonisactuallyachievedOfthedeductibleentrylessthalltheoreticallvdesirabledeductibleentryinvoiceT