Research and analysis on the tax impact of the reform program to replace BT with VAT on mining industry—Take enterprises in Sanming city,Fujian Province for example

“营改增”改革是我国近些年来的一项重大财税改革，其所产生的影响积极而深远。自实施“营改增”财税改革以来，其不仅对“营改增”的行业带来了较大幅度的结构性减税、促进制造业和部分现代服务业的转型升级等诸多利好，同时也给一些原来就征收增值税的非“营改增”行业带来了一些影响。分析、研究“营改增”改革以来对原就征收增值税的非“营改增”行业的影响，不仅可以对“营改增”的深入研究，也可以更加全面、客观评价实施“营改增”的效果，在健康、全面推进我国“营改增”的同时，促进这些非“营改增”行业更好的发掘一些改革红利和进一步完善相关的税制。 本文以调查分析为主，回顾了改革的理论基础和具体实践，接着阐述了改革对财政税...The replacement of Business Tax with Value-added Tax is a major reform of finance and tax recent years in China. Its latent and positive impact has attracted our attention. This reformation was significantly resulting in structural tax cuts for the reformational industries, promoting the transformation and upgrading of the manufacturing industry and part of modern service.It bring some impacts for...学位：税务硕士院系专业：经济学院_税务硕士学号：1552012115181