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随着市场经济的不断完善和国际化经济趋势的渗透,过去的许多税收体制已经无法适应当今经济发展的需求,为了与世界接轨,国家颁布了《营业税改增值税试点方案》,并在许多行业开始试点执行,营改增对国家的经济起着积极的推动作用,它有利于国家税收的统一征管,减少税收流失,并调整了产业结构。但是对企业公平竞争的同时也对企业产生了巨大影响,所以如何面对当今新的税收体制下去适应市场的需求,在激烈的竞争中求发展求生存是企业的当务之急。
With the continuous improvement of the market economy and the infiltration of the internationalized economic trends, many of the taxation systems of the past have been unable to meet the needs of today’s economic development. In order to be in line with the world, the state has promulgated the “Pilot Program of Changing Business Taxes into Value-added Taxes” and in many industries Starting pilot implementation, the increase of battalion increases plays a positive role in promoting the national economy. It is conducive to the unified administration of state taxes, reducing tax losses and adjusting the industrial structure. However, the fair competition of enterprises also has a huge impact on the enterprises. Therefore, how to face the current tax system to adapt to the needs of the market, and seek survival and development in the fierce competition is the top priority of the enterprises.