增值税改革对我国企业纳税影响分析研究第I页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；第II页AbstractEconomyinourcountryinreformandopeningupovertheyears,withthedemographicdividend,dividendhasrealizedrapideconomicgrowth,suchasglobalization,butalsoexposedmanyproblems,suchasunreasonableindustrialstructure,imbalancebetweeninvestmentandconsumption,residents'incomedistributionisnotreasonable,suchasunbalanceddevelopmentbetweenregions,needthroughtheeconomicstructuraladjustment,changethepatternofeconomicdevelopmenttosolve.Inresponsetotheprofoundchangeoftheinternationalanddomesticeconomicsituation,hascarriedontheVATreforminourcountry,fromproductionVATtoconsumershift,"enlarge"aroundtherightsvaluetaxreform,thepartwillbecloselyrelatedtotheflowofgoodsproduction,changetheoriginaltaxsalesindustrypaidVAT,expandthescopeofVATdeduction.However,becauseoftheinstitutionalreformoftheVATtargetingspecificenough,givetoomuchthemacroeconomicregulationandcontrolfunctionofvalue-addedtaxsystem,ledtothevalue-addedtaxsystem,thedesignofthecomplex.Hadanegativeeffecttoourcountryeconomy,hinderedChina'seconomicshifttowardsconsumerpowerquality,andtheefficiencyupgrading,suchasmacroeconomicstrategyimplementation.Thispaperstudiesinfluencetoourcountryenterprisetax,value-addedtaxreformin2016incombinationwithinternationalanddomesticvalue-addedtaxsystempractice,aimingatproblemsexistingincurrentvalue-addedtaxreformaftertheenterprisetax,hasbeenclearaboutthefocusandgoalsofvalueaddedtaxsysteminChinatodeepenreform,illustratestheexistingproblemsandthesolution,inordertopromoteourcountryeconomyfastandsteadydevelopment.KeyWord:BusinesstaxpaidVAT;tax;Improvementmeasures目录摘要......................................................................................................................................IAbstract..................................................................................................................................II一、绪论................................................................................................................................6（一）研究背景.............................................................................................................6（二）研究目的和意义.................................................................................................61.研究目的..............................................................................................................62.研究意义...........................
