增值税改革对我国企业纳税影响分析研究分析 税务管理专业

增值税改革对我国企业纳税影响分析研究摘 要自改革开放以来，在人口及全球化产生的分红方式之后，国内经济一直维持着高速发展的形势。在高速发展的同时，也产生诸多弊端，例如在产业结构方面存在很大的不合理性、民众对投资与消费的方式失衡、城乡居民收入在分配上的不合理性，不同地区经济的发展形势不同，产生的收入也有很大的差异，这亟待我们转换经济的发展模式，通过经济结构进行收入分配调整。为了应对全球经济形势的不断变化，国内通过进行增值税的改革，使其由生产型相消费型进行过渡，通过进一步扩大改革范围，对原本跟商品流通具有很大关系的环节进行了增值税征收，将增值税的征收范围进一步扩大。但由于对增值税的改革目的的不明确性，使得其增加了诸多的不稳定性，让其制度的设计变得很复杂。这阻碍了我国经济的快速发展，使得我国经济结构调整的过程变得困难重重。本文通过分析 16 年我国对增值税的改革在企业纳税中产生的影响，结合国际的增值税发展形势，就增值税改革在纳税环节产生的问题，明确指出进行改革的目标与方向，进行问题的解决，来推动我国经济的又好又快发展。关键词：营业税改征增值税；纳税；税负；AbstractEconomy in our country in reform and opening up over the years, with the demographic dividend, dividend has realized rapid economic growth, such as globalization, but also exposed many problems, such as unreasonable industrial structure, imbalance between investment and consumption, residents' income distribution is not reasonable, such as unbalanced development between regions, need through the economic structural adjustment, change the pattern of economic development to solve.In response to the profound change of the international and domestic economic situation, has carried on the VAT reform in our country, from production VAT to consumer shift, "enlarge" around the rights value tax reform, the part will be closely related to the flow of goods production, change the original tax sales industry paid VAT, expand the scope of VAT deduction.However, because of the institutional reform o...