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摘要改革开放的几十年来，我国的中小企业为我国的经济社会进步做出了巨大的贡献。中小企业自身经营的状况影响着我国能否在未来几年里面完全建成小康社会的宏伟目标，截止到2015年，我国中小企业总数占到所有企业总数的98％以上，为我国的国民生产总值贡献率达到了70%以上，中小企业为百姓提供了80%左右的就业岗位，可以说，我国各项事业的进步和生活质量的改善，离不开中小企业的巨大作用。本文重点针对“营改增”的情况下，我国中小企业面临的处境和应对方式，笔者首先给出中小企业的定义，笔者接着介绍了文章的写作目的和写作意义，并对我国中小企业生存状况进行分析，对营改增的必要性进行逐条分析，结合当前实际，营改增对中小企业的影响进行了重点的探讨，并在文章最后给出一些具体的建议和对策。51049
毕业论文关键字：营改增；企业减负；收税合理；经济发展；税率
Camp to increase impact on small andmedium-sized enterprises
Abstract
At present, "to replace the business tax with a value-added tax" has been in various provinces and cities widely implemented and began operation, as "to replace the business tax with a value-added tax" work continues to advance, the medium and small enterprises in China will in the process of manufacturing and development will certainly feel the convenience and benefits of this policy brings to the enterprise, the popularity of this policy, indicating that the state support for small and medium-sized enterprises, can be expected to countries in the future will also according to "to replace the business tax with a value-added tax" policy formulated and promulgated a series of laws and regulations to protect the smooth progress of the "to replace the business tax with a value-added tax" policy. We can also infer, the medium and small enterprises in China has ushered in unprecedented opportunities for development, with the continuous improvement of the nation's continuous attention and policy, our small and medium-sized enterprises to seize this rare opportunity, efforts to expand their own strength, enhance competition ability, make due contribution for our country building a moderately prosperous society. This paper will inevitably have a part of the creation of unsatisfactory, which is due to the author's ability and knowledge limited, and I hope that experts and people of insight can give help and advice.
Key words: to replace the business tax with a value-added tax; Enterprise burden; Reasonable tax; Economic development; rate
目 录
一、绪论 1
（一）写作目的 1
（二）研究意义 2
（三）文献综述 2
1.国外研究现状 2
2.国内研究现状 3
二、我国中小企业的定义和现状 4
（一）我国对中小企业的定义 4
（二）我国中小企业发展现状 5
三、营改增的必要性 6
（一）消除重复征税，简化税收体系 6
（二）促进产业升级 7
（三）促进经济结构调整和经济增长 7
四、营改增对中小企业的影响 8
（一）降低中小企业税负 8
（二）为中小企业增加利润