目 录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 增值税及为什么探究制造业增值税....................................................................31.1 增值税概述...................................................................................................31.2 为何研究制造业增值税...............................................................................42 天正包装厂基本介绍...........................................................................................53 增值税改革给天正包装厂带来的影响................................................................63.1 辅助制造业转型升级...................................................................................63.2 减轻制造业税赋负担...................................................................................63.3 增加利润.......................................................................................................73.4 对制造业产品成本的影响...........................................................................74 天正包装厂存在问题及原因................................................................................74.1 宣布减税政策和实施政策时间偏差...........................................................84.2 税务机关征收方式使企业获得减税结果需要时间...................................84.3 是对减税政策宣传不到位...........................................................................84.4 产品结构失衡地域文化差异.......................................................................84.5 利润影响不直观...........................................................................................95 对天正包装厂的对策及建议.........................