“營改增”效應(yīng)分析及對策研究----以濱州為例.pdf

1、專業(yè)學(xué)位碩士研究生學(xué)位論文新疆大學(xué)論文題目論文題目(中文中文)：“營改增營改增”效應(yīng)分析及對策研究效應(yīng)分析及對策研究以濱州濱州為例為例論文題目論文題目(外文外文)：AnAnalysisoftheeffectof“businesstaxchangedintovalueaddedtax”ItsCountermeasurestakeBinzhouasanexample研究生姓名：研究生姓名：高莉?qū)W位類別:專業(yè)學(xué)位專業(yè)學(xué)位專業(yè)名稱：稱：公共管理

2、公共管理研究方向：向：政府管理政府管理導(dǎo)師姓名職稱：導(dǎo)師姓名職稱：趙軍教授教授論文答辯日期2017年6月2日學(xué)位授予日期年月日AbstractChinastaxsharingsystemthatwasputintopracticein1994hasbeenoperatingfmethan20years.Thetaxmanagementsystemhasmadegratifyingachievementsplayedanimptantro

3、letomobilizethepositiveofcentrallocalgovernmentsestablishimprovethesocialistmarketeconomicsystem.The“businesstaxchangedintoVAT(valueaddedtax)“pilotshadextendedtotheconstructionindustryrealestatefinancialindustrylifeservi

4、cesindustrysinceMay12016.AtthispointthecurrentbusinesstaxpayersareallleviedbyVAT.Businesstaxasthemaintaxofthelocaltaxdepartmentwillbeoutofthestageofhistycompletelyinthestartof“thirteenfive“year.Accdingtothespiritofdocume

5、nt“deepeningthestatetaxltaxcollectionmanagementsystemrefmprogram“theenterpriseincometaxwillalsobetransferredtothestatetaxdepartmentafter“businesstaxchangedintoVAT“fullcompletio.Affectedbythislocaltaxrevenuewillfaceanunpr

6、ecedentedimpactlocaltaxationwkwillusherinahugechallenge.Facingthenewsituationhowtoadapttotherefmtrendinnovatemanagementmoderesolvethenegativeinfluencetopromotethetaxbusinessclimbingoverthedifficulttimearethepracticalprob

7、lemsthatwemustthinkabout.BasedontheanalysisofthecurrenttaxationmodelofBinzhoulocaltaxpluscurrenttaxsystemrefmsituationthispaperanalyzestheeffectof“businesstaxchangedintoVAT“theinfluenceonthefunctionsofthelocaltaxdepartme

8、nt.Alsothispaperputsfwardconstructivesuggestionoftheoverallconceptionofthelocaltaxcollectionmanagementmode.Indertoachievethepurposeofresearchthispapermainlyusedstardizeresearchmethodcombinedwithempiricalresearch.Byreview