内 容 摘 要
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
