摘    要 近年来,随着我国经济的持续发展和产业结构的不断优化升级,现代服务业所占比重越来越高,逐渐成为我国的支柱型产业。生活服务业作为现代服务业的一个重要分支,在推动我国产业结构的调整,提高我国居民的生活水平上起着重要作用。本文在“营改增”政策的背景下,结合了生活服务业行业的特点,主要研究分析了“营改增”政策对生活服务行业的影响。90461

本文第一部分交代了研究背景、研究意义和文献综述。第二部分首先对生活服务业进行了简单介绍,阐述了生活服务业的“营改增”范围,并且重点分析了生活服务中“营改增”政策。第三部分从“营改增”对企业的减税效应和对企业的发展意义角度出发阐述了“营改增”政策对生活服务企业的影响。第四部分结合生活服务行业的特点,分析了“营改增”政策在实施过程中会遇到的问题。最后一部分是针对第四部分发现的问题提出的建议与评价。

Abstract In recent years, with the continuous development of China's economic and adjustment of industrial structure, modern service industry proportion is more and more high, and has gradually become the pillar industry of our country。 The life of the service industry as an important branch of the modern service industry, in promoting the adjustment of industrial structure in China, plays an important role in improving the competitive our standard of living of the residents。 This article based on the "replacing business tax with value-added tax(VAT)" policy background, combined with the characteristics of life service industry, mainly focus on "replacing business tax with value-added tax(VAT)" policy of life service industry and influence。源Q于W优H尔J论K文M网WwW.youeRw.com 原文+QQ75201.,8766

The first part of this article introduces the research background, research significance and literature review。 The second part of this article simply introduced the life of service industry , the life of the service industry "replacing business tax with value-added tax(VAT)" scope, and it focus on the analysis of the service life of "replacing business tax with value-added tax(VAT)" policy。 The third part from "replacing business tax with value-added tax(VAT) on tax effect the development of enterprises and the angle of significance to the enterprise of" replacing business tax with value-added tax(VAT) "policy of life service enterprises。 The fourth part combines the characteristics of service industry, analysis of the" replacing business tax with value-added tax(VAT) "policy will be encountered in the implementation process。 The last part is the suggestion and evaluation is proposed for the fourth part of the the problem。

毕业论文关键词：生活服务业； 营改增； 增值税； 影响 

Key word:the life Service Industry ; Replacing Business Tax with Value-added Tax; Value-added Tax; Effect

目录

引言 4

一、 研究背景和研究意义 4

（一） 研究背景 4

（二） 研究意义 4

（三） 国内外研究综述 5

1、国外研究综述 5

2、国内研究综述 5

二、 生活服务业“营改增”来自优W尔Y论W文C网WWw.YoueRw.com 加QQ7520,18766 相关理论 6

（一） 生活服务业概述 6

（二） 生活服务行业的分类 6