本篇论文目录导航：
【题目】营改增下新疆中小企业发展探究
【第一章】
营改增政策对中小企业的作用探析绪论
【第二章】
中小企业税收政策概念界定及理论基础
【第三章】
营改增对新疆不同行业中小企业影响的实证研究
【第四章 参考文献】
完善新疆中小企业营改增政策的思考与参考文献
摘 要
作为我国的重要税收改革，营改增对我国增值税制改革有重大意义。增值税制度有两个主要特点：一是征税范围广，税负公平；二是不重复征税，环环相扣。然而要确实实现增值税的公平和中性原则，需要横向和纵向税收抵扣链条的完整。2004年我国从生产型到消费型转变的增值税制转变已逐步完成，实现了纵向链条的抵扣。如今营业税向增值税改革是对横向抵扣链条的完善。
在营改增这项改革的设计和实施中，中小企业成为了不容忽视的重要群体。新疆的中小企业发展迅速，在新疆社会发展中的地位和作用日益增强，其发展速度直接影响着区域经济的整体增长速度。可以说中小企业已经成为新疆经济发展的生力军，其在产业结构调整、产品技术创新、解决城镇就业和农村劳动力转移等方面发挥着日益重要的作用，是促进新疆社会稳定发展的一支基础力量。本文以新疆中小企业为研究对象，研究营改增对新疆中小企业的影响，以及如何有助于解决中小企业融资难、治理结构不合理、生产技术水平低、竞争力不强等问题。
文章首先对“中小企业”和营改增等重要概念进行内涵及外延的阐释，并梳理了相关理论基础；其次通过分析新疆中小企业的发展现状，选取交通运输、广告服务业、验证咨询服务业中的六个典型企业为案例实证分析了营改增对新疆中小企业的影响；最后通过分析当前营改增制度中的缺陷提出促进新疆中小企业发展的政策思考。
通过研究发现目前我国营改增制度主要存在以下缺陷：一是，部分税率设计不合理；二是，中小企业不能有效的利用营改增带来的正面效应。同时本文提出了促进新疆中小企业发展的税收政策思考，主要有：（1）新疆中小企业应扩大成本中可扣除陈本比例；（2）完善税率结构，适当降低税负；（3）提高中小企业对发票会计核算等税务管理的水平
关键词：新疆；中小企业；营改增
Abstract
“Replacing Business Tax with VAT”is China's important tax reform, reform of the VAT system hasgreat significance. VAT system has two main characteristics: First, a wide range of tax, fair tax burden; thesecond is no double taxation, interlocking. However, to really achieve a fair and neutral principles of VAT,required horizontal and vertical chain of complete tax deductible. In 2004, China from production toconsumption-based VAT system shift change has been gradually completed, to achieve a longitudinal chainof deduction. Today, the business tax to value added tax reform is to improve the lateral offset of the chain.
In “Replacing Business Tax with VAT” The design and implementation of reforms, the SMEs tobecome important group can not be ignored. Xin Jiang's rapid development of SMEs, the status and role ofsocial development in Xin Jiang, increasing its growth rate directly affects the overall growth of theregional economy. It can be said SMEs have become a force for economic development in Xin Jiang, theadjustment in the industrial structure, product technology innovation to address aspects of urbanemployment and transfer of rural labor has played an increasingly important role in promoting socialstability and a basis for development of force in Xin Jiang. In this paper, Xin Jiang SMEs research object,“Replacing Business Tax with VAT” on the Xin Jiang SMEs, help solve the financing difficulties of SMEs,governance structure is irrational, the low level of production technology, less competitive and otherissues.
Firstly, on the “Replacing Business Tax with VAT” and other important concepts of “SME” and carryout interpretation of the connotation and denotation, and sort out the basis of relevant theories; secondly byanalyzing the current situation of SMEs development in Xin Jiang, select the transportation and advertisingservices in two a typical enterprise as a case empirical analysis of the Replacing Business Tax with VATthe impact of Xin Jiang SMEs; Finally, policy considerations to promote SME development in Xin JiangReplacing Business Tax with VAT by analysis of the current system defects.
The research shows that at present China's “Replacing Business Tax with VAT” system is mainly thefollowing shortcomings: First, the problems caused by excessive tax grade; the second is divided into twotypes of problems caused by the taxpayer; the third is the transition period to bring the issue of VATconcessions ; Fourth, the problems caused by the patch policy; Fifth transitional problems caused byfinancial subsidies. Meanwhile this paper, Tax Policy to promote SME development in Xin Jiang, are: （1）expand the “Camp changed by” the scope to expand the scope of deduction; （2） to set a more rich andflexible rates; （3） reduce the general taxpayers, encourage enterprises to improve accounting; （4） increasethe service tax preferential policies to promote the optimization and upgrading of industrial structure; （5）specification “camp changed by” government subsidies.
Key words:Xin Jiang,Small and Medium Enterprises, Replacing Business Tax with VAT
目 录
摘 要
Abstract
第一章 绪论
1.1研究背景
1.2研究意义
1.3国内外文献综述
1.3.1国外研究现状
1.3.2国内研究现状
1.3.3文献评述
1.4研究思路及框架
1.4.1研究思路
1.4.2研究框架
1.5可能的创新之处
第二章 概念界定及理论基础
2.1概念界定
2.1.1中小企业
2.1.2营改增的内涵和目的
2.1.3我国增值税制的演变过程
2.1.4营改增对我国中小企业的影响
2.2理论基础
2.2.1税收中性理论
2.2.2最适课税理论
2.2.3税收负担理论
2.2.4拉弗曲线
2.2.5公共财政理论
2.3发达国家扶持中小企业发展的税收政策借鉴
2.3.1发达国家扶持中小企业发展的税收政策
2.3.2发达国家运用税收政策扶持中小企业的启示与借鉴
第三章 营改增对新疆不同行业的中小企业影响的实证研究
3.1新疆中小企业发展现状分析
3.1.1新疆中小企业发展现状
3.1.2新疆中小企业经营情况
3.1.3中小企业在新疆经济发展中的作用
3.1.4新疆中小企业面临的发展困境
3.2营改增对新疆中小企业影响的案例研究
3.2.1营改增对运输业中小企业影响的案例分析
3.2.2营改增对广告业企业中小企业影响的案例分析
3.2.3营改增对验证咨询服务业中小企业影响的案例分析
3.2.4行业数据总结分析
3.2.4.1从行业角度分析营改增对收入的影响
3.3小结
第四章 完善新疆中小企业营改增政策的思考
4.1营改增过程中出现的问题
4.1.1部分税率设计不合理问题
4.1.2中小企业不能有效的利用营改增带来的正面效应
4.2促进新疆中小企业发展的税收政策思考
4.2.1新疆中小企业应扩大成本中可扣除陈本比例
4.2.2完善税率结构，适当降低税负
4.2.3提高中小企业对发票会计核算等税务管理的水平
4.3小结
参考文献
致谢
