论文部分内容阅读
在国内税收制度中,增值税与营业税是流转税中最重要的两种税种。国内在现代化进程中对税制进行变革最关键的一个环节是营改增,是2009年实行增值税转变后的结构性减税策略,对企业的财务活动及税负有重要影响。实施营业税改增值税的策略可以解决反复征税问题,可以减轻企业负担;且在许多地方都形成了连锁效果,这种效果主要表现在调整企业经济结构、促进企业的经济发展方式转换等层面上。本文分析营改增对企业税负造成的影响,并提出了完善的措施,为企业经济的发展、结构调整提供有利条件。
In the domestic tax system, value added tax and business tax is the tax turnover of the two most important types of taxes. One of the most crucial links in the domestic tax reform in the process of modernization is the increase in the number of battalions. This is a structural tax reduction strategy after the VAT change in 2009, which has a major impact on the financial activities and tax burden of enterprises. Implementing the strategy of changing sales tax into value-added tax can solve the problem of repeated taxation and can reduce the burden on enterprises. In many places, it has formed a chain effect, which is mainly reflected in the aspects of adjusting the economic structure of enterprises and promoting the transformation of the economic development mode of enterprises . This article analyzes the impact of VAT reform on corporate tax burden, and puts forward perfect measures to provide favorable conditions for the development of the economy and structural adjustment.