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随着我国经济的不断完善与发展,原有的增值税与营业税制度已经无法再适应市场经济的快速发展趋势。为了适应经济全球化发展的大趋势,我国对税收管理制度进行了多次调整,2011年开始营业税改征增值税,并不断拓宽了改革征收的范围。本文将以我国通信企业为研究对象,对通信企业在“营改增”背景下税收的变动情况进行研究,并积极探寻应对税收政策变化为企业带来的不利影响。
With the constant improvement and development of our economy, the original VAT and business tax systems can no longer meet the rapid development of the market economy. In order to meet the general trend of economic globalization, China has made many adjustments to the tax administration system. In 2011, it started to revise the sales tax to levy value-added tax and broadened the scope of reform levying. This article will take China’s telecom enterprises as the research object, to study the changes of tax revenue under the background of “battalion change”, and actively seek to deal with the adverse effects of tax policy changes on enterprises.