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营改增后的增值税专用发票管理研究

日期:2017/8/8作者:无忧论文网编辑:anne点击次数:4
销售价格:300元论文编号:lw201708081012575529论文字数:20808 
论文属性:硕士毕业论文论文地区:西宁论文语种:中文 

摘   要


2016年3月3日,十二届全国人大四次会议上李克强总理所作的《政府工作报告》明确提出:从2016年5月1日起,将营改增试点范围扩大到建筑业、房地产业、金融业、生活服务业,并将所有企业新增不动产所含增值税纳入抵扣范围,确保所有行业税负只减不增 。这标志着在全国全面推行“营改增”的帷幕即将拉开。“营改增”即营业税改征增值税,是全面深化经济体制改革的重要举措,也是当前税制改革和结构性减税政策的重要内容,“营改增”的全面推行对税收和经济社会发展以及“供给侧结构改革”必将产生巨大的影响。“营改增”后,增值税将成为我国的基本税收制度,增值税的管理也因此变得尤为重要和复杂。着眼增值税管理的视角,增值税专用发票管理是增值税管理最核心的关键环节,因此,只有实施科学有效的增值税专用发票管理,才能保证“营改增”取得圆满成功,进而服务于经济发展全局,助推社会全面进步。
近年来,虚开增值税专用发票案件频发,特别是大案要案急剧上升,涉案金额动辄几亿、几十亿甚至上百亿,大有泛滥趋势,导致增值税专用发票管理矛盾凸显,危害税收征收管理,扰乱经济秩序,带来新的挑战,深受各级政府和有关部门的高度重视,也引起了专家学者的热切关注。就宏观经济管理来说,较好的适应新常态,有效的进行增值税专用发票管理对于顺利全面推进“营改增”有着重要意义。但是问题焦点在哪里?如何进行?开展的实际情况和管理实效如何?日益成为以税务机关为代表的政府相关管理部门以及专家学者积极深入探讨的问题。在本研究中,通过采用文献资料法,对相关的文献资料进行收集和整理,并在此基础上对所获资料进行分析和提炼。以“营改增”、“增值税专用发票”为关键词,查阅相关文献,综合分析有关研究成果,从中获得有用的信息,对目前增值税专用发票的研究情况进行了解探索,并最终明确本研究的范围和主题。进一步采用定性和定量分析法,结合相关理论,对选择具体的研究对象,分析增值税专用发票的管理现状,存在的问题,进一步有针对性的提出对策建议。

关键词:营改增  增值税专用发票  增值税

Abstract


March 3, 2016 and 12th NPC session, Premier Li Keqiang made the "Government Work Report" made it clear: From May 1, 2016, will expand the camp changed to increase the scope of the pilot construction, real estate , financial services, consumer services, and all companies included in the deduction of VAT contained in the new range of real estate to ensure that all sectors not only reduced the tax burden by [Li Keqiang, the twelfth National people's Congress March 5, 2016 The third part of the fourth meeting of the "Government work report" 2016 focus]. This marks the full implementation in the country, "Camp changed to increase," the curtain was about to begin. "Camp changed to increase" that BT to VAT, is to deepen economic reform an important measure, but also an important part of the current tax reform and structural tax policy, "Camp changed to increase," the full implementation of the tax and economic and social development and "supply-side structural reforms" will have a huge impact. "Camp changed to increase", the VAT will become China's basic tax system, the management of VAT and therefore become particularly important and complex. Focus perspective VAT management ,VAT invoice management is the key to managing the VAT, so that only the implementation of scientific and effective VAT invoice management, in order to ensure "Camp changed by" a complete success, and thus serve economic overall development, boost overall social progress.
In recent years, VAT invoices frequent cases a sharp increase especially major cases, involving hundreds of hundreds of millions, billions or even tens of billions, a profusion trend, leading to a VAT invoice management prominent contradictions, hazards tax collection and management, disrupt the economic order, bringing new challenges, by all levels of government and relevant departments attach great importance, but also aroused great concern of experts and scholars. Macroeconomic management, the better to adapt to the new normal, valid VAT invoices for


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