论文部分内容阅读
伴随着我国经济的快速发展,营业税与增值税并行的税收体制存在的重复征税、出口不退税等问题逐渐暴露出来,影响了我国企业的良性发展。2012年我国正式开展营业税改增值税试点,此次税制改革给企业带来了重大影响。本文通过从多个方面分析了营业税改增值税对企业带来的影响,结合国家政策及企业情况,为企业提供了一些应对策略和建议,以期能为企业提供借鉴。
With the rapid development of China’s economy, the problems of repeated taxation of the taxation system in which business tax and value-added tax go side-by-side and the non-refund of export are gradually exposed, affecting the healthy development of Chinese enterprises. In 2012, China formally conducted a pilot program of business tax reform and value-added tax reform. This tax reform has brought a significant impact to the enterprise. Based on the analysis of the impact of the VAT reform of business tax on the enterprises from various aspects, this paper provides some countermeasures and suggestions for the enterprises in the light of the national policies and the conditions of the enterprises, with a view to providing reference for the enterprises.