营改增对企业税负的影响分析

本文通过对试纳税人在改征增值税后所受到的影响进行分析后，得出企业的税负在改革后有所降低，同时也暴露出一些过度性的问题，总体上来说增值税最终全面取代营业税是大趋势,企业在营改增实施后发生了很大的变化，包括企业税负、盈利、会计处理与发票管理等方面，为了避免增值税给金融企业带来不利影响，企业应积极采取有效的措施，促进企业的健康长远发展。

关键词：营业税、增值税、企业税负

目录

一、营业税与增值税的概念······················5

（一）营业税与增值税的联系··························5

（二）营业税与增值税区别···························5

二、“营改增”政策分析····························5

三、“营改增”新规要点····························5

（一）税率······································5

（二）计税方式·································5

（三）计税依据·································5

（四）服务贸易进出口································5

（五）税收优惠政策过渡·····························5

（六）增值税抵扣政策的衔接····························6

四、 营业税改征增值税的实质····························6

（一）增值税与营业税征收存在重叠····························6

（二）税种与税收简化································6

（三）税率设置安排································7

五、营业税与增值税的差异性······················8

（一）课征范围和课税环节不一样 ····························8

（二）税率和计税方法不一样····························8

（三）纳税义务人不一样·····························8

（四）扣缴义务人不一样·····························8

（五）征收管理不一样································8

六、如何做好税制衔接、确定适宜税率····························8

七、如何核算增值税的增值额····························9

结论····································9

参 考 文 献································10