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摘 要 大力发展现代服务业对于促进我国转变经济发展方式，实现经济又好又快发展具有重要的战略意义。通过“营改增”税收政策的不断试点改革，消除现代服务业领域的重复征税，减轻税收负担，完善税制结构，深化产业分工，实现经济转型。在十二届全国人大会议中，李克强总理提出，从今年5月1日起，要在全国范围全面推开“营改增”改革试点，并将所有企业新增不动产所含增值税纳入抵扣范围，确保所有行业税负只减不增。全行业推进营改增无疑是今年最大的减税措施。营改增试点工作自2012年1月1日启动，到今年5月将最终完成，而改革的收尾则是一记“扣杀”。
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全毕业论文分为四个部分对现代服务业“营改增”进行分析并提出相关政策建议。第一部分简要介绍现代服务业“营改增”的主要内容，根据现代服务业的发展特点，分析实行“营改增”的必要性。第二部分分析我国现代服务业“营改增”取得的成效和存在的问题。第三部分提出现代服务业营业税改征增值税的政策建议与配套措施。第四部分为结束语。通过对“营改增”改革过程的一路回顾，认为推行“营改增”改革是推动我国现代服务行业又快又好发展的必然选择。5013
关键词：现代服务业； 营改增； 问题； 对策
Abstract Vigorously develop modern service industry to promote the transformation of the pattern of economic development in our country, to achieve sound and rapid economic development has important strategic significance. Through "Business tax To change The VAT" pilot reform of tax policy, eliminate double taxation in the field of modern service industry, reduce the tax burden, perfect the tax system structure, deepen the industrial pision, to realize the economic transformation. In the 12th meeting of the National People's Congress, prime minister Li Keqiang, from May 1 this year, in a nationwide comprehensive changes increase the pilot reform pushed open the camp, and incorporate all new real estate enterprise contains the VAT deduction scope, to ensure that all industry tax only does not increase. The industry promote camp to increase is the biggest tax cuts this year.
Full text is pided into four parts to analyze modern service industry “Business tax to change The VAT” and puts forward relevant policy suggestions. The first part briefly introduces the main content of the modern service industry “Business tax to change The VAT” , according to the development of modern service industry characteristics, analysis the necessity of implement “Business tax to change The VAT”. The second part analyzes the modern service industry results and the existing problems. The third part put forward the modern service industry tax change paid VAT policy recommendations and supporting facilities. The fourth part is the conclusion. Through the “Business tax to change The VAT” instead of the process of reform to review all the way, that the “Business tax to change The VAT” reform is to promote good and fast development of modern service industry in China's inevitable choice.
Key words： modern service industry；Business tax To change The VAT;
Problem; countermeasures
目 录
摘要 I
Abstract Ⅱ
一、现代服务业和“营改增”税收政策的主要内容 1
（一）现代服务业的发展特点 1
（二）“营改增”税收政策的主要内容 2
二、“营改增”对现代服务业发展的必要性分析 4
（一）“营改增”政策的发展现状 4
（二）避免重复征税，减轻税负 4
三、“营改增”的经济效应分析与对企业财务管理的影响 6